PAYE104086 - taxpayer records: citizen identification record: RLS correspondence (Action Guide)
When an item of post, for a non SA taxpayer with no
collectible tax, is returned marked RLS you should make every
effort to ascertain a new address to which it can be re issued.
Follow steps 1 - 18 below. The guide is presented as follows
| Initial check for new address | Steps 1 - 3 |
| Further records to check: All cases | Steps 4 - 6 |
| No new address found | Steps 7 - 10 |
| MS120 series of forms | Steps 11 - 13 |
| No new address found during BF period | Steps 14 - 16 |
| New address found | Steps 17 - 18 |
Initial check for new address
On receipt of an RLS item
- Use Function TD to view the computer record in case a new
address has been entered since the correspondence was issued
- Consider telephoning the taxpayer's employer or agent to
enquire whether they hold a new address
- If you know the taxpayer's telephone number, and that number has moved with the taxpayer, a quick call may provide a new address. Alternatively, the new occupiers may supply a forwarding address
Further records to check: All cases
- In all cases, use Function TI to check for records held under other PAYE references for the taxpayer. Any records traced in this way should be reviewed for a new address by using
- Function TD if the record is within your district
- Function BG if the record is held elsewhere
- If the case you are working is a file case, check the file to
see if there is a notification of a later address
- If the case you are working is an SRS case
- Use Function NO to see if there is an item in the District Record showing a new address. Whilst a new address should have been updated on the taxpayer's computer record, it may have been overlooked
No new address found
If you have not found a new address
- Use TBS Function AMEND TAXPAYER ADDRESS to set the RLS
indicator against the required address. For more information see
PAYE104065
- Issue a form of the MS120 series go to step 11
- Put the returned post on BF to await a reply
- Use Function TA to set the BF signal on the computer record
MS120 series of forms
There are three forms in this series, one of them should be issued depending upon the circumstances of the taxpayer.
- If the taxpayer is in employment, prepare and issue a form
MS120, addressed c/o the employer. Where possible quote the works
and / or branch number
- If the taxpayer is claiming Unemployment Benefit, prepare and
issue a form MS120UB to the benefit office
- If the taxpayer is an occupational pensioner, prepare and issue a form MS120OCP to the pension scheme
No new address found during BF period
If notification of a new address, or verification of the address we hold, is not received during the period
- Put away the RLS correspondence in your District Record folder
or the taxpayer's file as applicable
- In order to retrieve RLS correspondence for reissue at a later
date, use Function NO to enter an ENOTE on the taxpayer's computer
record. This note should include details of the correspondence and
where it can be found
- Take no further action unless contacted by the taxpayer
New address found
If, at any time during the enquiry, a new address is found, or the address we hold is confirmed as correct
- Re-date and reissue the correspondence to the taxpayer. For
presentation purposes, consider having letters retyped and issuing
fresh forms
- Use TBS to record the new address. The RLS indicator, if set, is automatically removed from the taxpayer identification record. The RLS indicator on COP is also automatically removed. More information can be found at PAYE104065
Guidance for the reissue of returned repayments are covered in the Relief instructions at RE3250.
