PAYE104080 - taxpayer records: citizen identification record: RLS address

Where Royal Mail are unable to deliver a communication this will be because either

• The address no longer exists. They refer to this situation as Dead Letter Office (DLO)

Or

• The addressee is no longer at the address. They refer to this situation as Returned Letter Service (RLS)

Either way, their Returned Letter Section will return the correspondence to the sending office (either direct or through a central point).

Taxpayer address

The RLS indicator should be set against the base (home) or nominated (correspondence) address to prevent any correspondence being sent automatically to that address. It is no longer possible to set or remove the RLS indicator in COP. You must use TBS Function AMEND TAXPAYER ADDRESS to set the RLS indicator against the required address.

The RLS indicator is then visible in TBS VIEW TAXPAYER SUMMARY DETAILS and will also be displayed in COP against the corresponding address.

If an RLS address on the taxpayer record is subsequently updated with a new address (through TBS), the RLS indicator is automatically removed from the taxpayer identification record and the RLS indicator on COP is also automatically removed.

Capacitor address

Use TBS Function AMEND CAPACITOR DETAILS to set the RLS indicator against the capacitor address, to prevent any correspondence being sent automatically to that address.

The RLS indicator is then visible in TBS Function VIEW CAPACITOR DETAILS.

If an RLS capacitor address on the taxpayer identification record is subsequently updated with a new address (through TBS), the RLS indicator is automatically removed from the record.