COM43016 - Case records: RLS addresses: registered office RLS - CT processing office action (Action Guide)


To trace a new Registered Office (RO) address in a CT processing office, consider steps 1 - 11 below. The guide is presented as follows


Initial enquiries Steps 1 - 6
Communication address found Steps 7 - 8
Acting in capacity address found Step 9
No new address - tax outstanding Step 10
No new address - no tax outstanding Step 11

Initial enquiries

Where all the addresses are RLS you should ensure that the case has been previously been referred to the Tracing Unit in Banking Operations before you take any action. If it has not, then follow step 8 in the Action Guide ‘Action on receipt of an RLS item’ COM43015 


1. Look for a new Registered Office address in
 
  • Any correspondence or other computer records held
  • Companies House website if you have access to the internet
2. If
 
  • No new Registered Office is found go to Step 3
  • A new Registered Office is found, go to Step 5
3. If you have not already done so, contact
 
  • The appropriate Employer’s section, and request details of
 
    • Any new Registered Office address
 
Or
 
    • The director’s or company secretary’s addresses
  Note: The director’s address can also be obtained from TBS (Taxpayer Business Service) if you have his / her National Insurance number
 
  • Any agent who is, or was acting on the company’s behalf
4. If
 
5. If a new Registered Office address is found
 
  • Use Function ACNA (Amend Company Name / Address) to update the COTAX record
 

And
 
6. Use Function VTPR (View Taxpayer) to check the value of the S55 Satisfied (Word 25.5kb) signal
 
  • If it is ‘Y’ or ‘space’ you need take no further action for S55 FA 2004 (COM40078)
  • If it is ‘N’ and the Date of Incorporation is less than 6 months ago issue a CT41G to the company
  • If it is ‘N’ and there is a recent period of dormancy (use Function DAPD (Display AP Details) to check this), issue a CT204 to the company
  Note: If you issue CT41G or CT204 manually (you have not used COTAX to request issue), use Function ACTP to record the date of issue

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Communication address found

7. If no new Registered Office address is found but you have a director or company secretary’s address
 
  • Use Function ACOM (Amend Communication Details) to enter the address on the company’s COTAX record
  • Reissue the RLS item as per the information table
 

And
 
  • Continue to pursue the RO address, at the communication address
8. When a new Registered Office is obtained
 
  • Use Function ACNA (Amend Company Name / Address) to update the COTAX record
 

And
 
  • Take action detailed at step 6

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Acting in capacity address found

9. If no new Registered Office address is found but you establish an acting in capacity address (normally in a liquidation or receivership case)
 
  • Use Function ACAP (Add / Amend Acting In Capacity) to update the COTAX record
  • Reissue the RLS item as per the information table
 

And
 
  • Note the RRLS (Registered Office RLS List) Work List entry that there is a person or body acting in capacity

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No new address - tax outstanding

10. If no Registered Office, communication address or acting in capacity address is found, and there is tax outstanding
 
  • Send the papers to the Debt Management office, with a request that they forward the case to the appropriate Debt Management Group

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No new address - no tax outstanding

11. If no Registered Office, communication address or acting in capacity address is found, and there is no tax outstanding
 
  • Pass the file to a Technical Caseworker to consider making the case dormant

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