PAYE103036 - Individual records: maintain individual details: RLS correspondence (Action Guide)
To deal with all items of post returned marked RLS, for a non-SA individual with no collectable tax, the centralised RLS evening team, based in Longbenton will follow steps 1 - 15 below for an individual or steps 1 - 6 for an agent or capacitor.
The IT Systems used by the RLS evening team are
- TBS
- PAYE Service
- SA
- E Filestore
- CIS
- Directories and Addresses
The guide is presented as follows
Initial check for a new address on the PAYE Service
| |
On receipt of an RLS item |
| 1. |
Before proceeding, check the Contact History screen to view notes and to check previous actions taken |
| 2. |
View the Address Details screen in case a new address has been entered since the correspondence was issued |
| 3. |
Carry out the checks outlined in ‘Communications with individuals’ at PAYE103105 |
| 4. |
Telephone the individual’s agent to enquire whether they hold a new address |
| 5. |
If you know the individual’s telephone number, and that number has moved with the individual, a quick call may provide a new address |
| 6. |
Check for a file reference and contact the main source office to see if there is a notification of a later address |
Top of page
No new address found - including searches on other systems
| |
If you have not found a new address |
| 7. |
Set the RLS indicator against the required address in the Edit Address Details screen |
| 8. |
Place the post item in the confidential waste unless the item is valuable |
| |
Note: Please refer to the note at step 12 of this Action Guide where a list of items considered to be valuable items has been produced. |
| 9. |
Follow the instructions in ‘Manual creation by you’ (Action Guide) at PAYE105016 steps 1 - 3 to create a manual entry in Contact History to record the action you have taken and where an item of value is held that is being retained by the centralised RLS team in Longbenton |
Top of page
MS120 (Agent)
| 10. |
If the individual has an agent, prepare and issue MS120 (Agent) to the agent |
Top of page
New address found - including searches on other systems
| |
If, at any time during the enquiry, a new address is found |
| 11. |
Follow the instructions in SPD 4b, available on the Customer Operations Guidance Gateway, to record the new address on the computer system |
| 12. |
Work item 215 is generated by NPS when an individual’s address which has the RLS indicator, is updated. The work item alerts you that there is automated output on NPS which has not been issued due to the presence of the RLS indicator. The process for dealing with this work item is at PAYE106012 |
| |
Note: The following items are considered to be valuable items and must not be disposed of in the confidential waste
- Bank / Building Society books
- Passports
- Birth, Marriage and Death certificates
- Gender Recognition certificates
- Original Home Office certificates
- Original Border or Immigration documents
- Power of Attorney
- Wills / Probate
- P60
- Bank Interest certificates
- Share certificates
- Any other non HMRC items sent in by the customer
You must retain these items in a permanent folder for future reference. Make sure that you make a manual entry in Contact History that the item(s) are being retained by the Centralised RLS Team. This will enable the valuable to be returned to the individual if a new address is found. |
Top of page
Individual PAYE only agent post returned RLS
| 13 |
Take action as in Steps 1 - 6, as appropriate |
| |
If you have not found a new address |
| 14 |
Set the RLS indicator against the required address in the Edit Agent Details screen |
| |
If, at any time during the enquiry, a new address is found |
| 15 |
Follow the instructions in SPD 4b (available on the Customer Operations Guidance Gateway), but see section ‘Agent address details’ at PAYE103025 and PAYE103045 to record the new address on the computer system on the Agent Details screen |
