PAYE104120 - taxpayer records: citizen identification record: types of taxpayer address

It is important that you understand what addresses can be held on a taxpayer record and which of these will have post sent to them. There may be three addresses for the taxpayer held on the taxpayer record.

• Base Address. The base address is the taxpayer’s home address. The taxpayer may have the base address as his or her primary address
• Nominated Address. The taxpayer may nominate an address for correspondence that is different from his or her base address. All correspondence will be sent to this address, rather than the base address
• Email Address. This is a unique address consisting of a user domain that allows information to be directed to that address electronically. For example, by computer

The frameworks may hold two addresses but COP holds only one address. The nominated (correspondence) address is passed to COP, if present. Otherwise the base (home) address is passed to COP.