PAYE104065 - taxpayer records: citizen identification record: maintain taxpayer address

This subject is presented as follows

Entering or amending an address on a taxpayer record

Manually entered addresses

Changes of address through other computer systems

Additional delivery information

Foreign address and Foreign indicator

Long address

Address history

Nominated address no longer used

Entering or amending an address on a taxpayer record

It is longer possible to update addresses in COP. A base (home) or nominated (correspondence) address can only be entered (or amended) by using TBS Function ADDRESS SEARCH. This function is accessed from TBS Function AMEND TAXPAYER ADDRESS.

The purpose of Function TBS ADDRESS SEARCH is to trace and use a UK address that has been verified by the Post Office. That is, the address is held in the Royal Mail’s Postcode Address File (PAF). This function allows you to search the PAF. Where no match can be made, or the address is abroad, you may enter an address manually.

When you use TBS Function VIEW TAXPAYER SUMMARY DETAILS to view addresses on the taxpayer record

• The status 'Verified' will identify an address that has been traced and matched with the PAF
• The status 'As Input' will identify an address that has not been matched and has been entered manually. For 'As Input' addresses the PAF will update the address to the verified one which matches the house number and postcode

There may be occasions when the address details obtained by using TBS Function ADDRESS SEARCH are not passed across to other systems by the Address Framework. If the details have not cut across after 10 working days from the date of input you should set the MCOTP signal.

Manually entered addresses

It is essential that addresses stored on an employer record should if possible be taken from an address held on the Address Framework. However, where this is not possible or an address is not in the UK, all manually entered addresses must consist of no more than the following

• Three lines consisting of a maximum 28 characters
• A fourth line consisting of a maximum of 18 characters
• The postcode

Note: Where an address is no longer than four lines of address the town name should always be used in preference to a county name.

Changes of address through other computer systems

It is possible that an operator using another computer system may change the base and/or the nominated address. For example, SA in COP linked cases or NTC.

Additional delivery information

There may be occasions when a base address or nominated address that has been matched with an address on the Royal Mail’s Postcode Address File (PAF) and stored on the taxpayer record does not complete the full postal address. In this situation, a field in TBS Function AMEND TAXPAYER ADDRESS allows you to enter additional delivery information. This will be included on any correspondence sent to the taxpayer as an aid to assist delivery of post to the correct destination.

The following are examples of additional delivery information

• A room or flat number
• A wing of a building

Foreign address and Foreign indicator

An address is Foreign if it is not

• Within the United Kingdom, Isle of Man or Channel Islands
• One of HM Ships
• With British Forces Abroad or an address with a British Forces Post Office (BFPO) number

This is the same definition as Abroad in COP.

Foreign addresses can be held on a taxpayer record. Foreign addresses are not held on the Royal Mail’s Postcode Address File (PAF) and must therefore be entered manually.

When you enter a foreign address on the taxpayer record, you must

• Use only the first three lines of the address field
• Use no more than 28 characters (including spaces) on each line
• Enter the Country in the Foreign Country field
• Set the foreign address indicator against the address using TBS Function ADDRESS SEARCH

Entering an address manually in this way will ensure that any output automatically produced will replicate the entries you have made on the taxpayer record and possibly avoid post being returned undelivered.

When the computer issues correspondence to that address, the indicator identifies the need to separate that item from mail to be issued at the UK second class rate. The Foreign indicator can only be set using TBS Function ADDRESS SEARCH.

The Foreign indicator can only be unset by entering a new, United Kingdom, address in TBS Function ADDRESS SEARCH.

It is no longer possible to set or unset the Abroad indicator in COP. Where the Foreign indicator is set / removed in TBS it will automatically set / remove the Abroad signal on COP.

Long address

There may be occasions when you have not been able to match an address using TBS Function ADDRESS SEARCH and will have to enter that address manually. If the taxpayer's address is too long to be held in full on the taxpayer record, you will have to abbreviate that address. That abbreviation will appear on printed output. There is no provision to issue correspondence manually using the full, unabbreviated, form of the address.

Before you enter an abbreviated address on the taxpayer record

• Ensure that the taxpayer has agreed to the abbreviated address
• Suggest the taxpayer notifies the Post Office of the abbreviation, in order that this address is held on the PAF

You should also consider making a note of the full address and the date of the agreed abbreviation in COP E-NOTES.

Address history

Any changes to an address will result in an historical record being created.

Historical base and nominated address details and the date those details were made historical can be viewed in TBS Function VIEW TAXPAYER ADDRESS HISTORY.

Nominated address no longer used

When the taxpayer advises you that his or her nominated address is no longer used, you can note the record accordingly. TBS Function AMEND TAXPAYER ADDRESS has a No Longer Used one character field (check box)). When you check this box

• Today’s date is entered as the end date
• The address becomes historical and may be viewed, along with the date the change was entered on the record, in TBS Function VIEW TAXPAYER ADDRESS HISTORY
• As the address is no longer current