PAYE21220 - employer records: maintain employer record: RLS correspondence

This subject consists of the following

Correspondence returned RLS to Banking Operations

Correspondence returned RLS to other offices

Monthly control lists and Early Morning Output

DLO addresses

Amending an address or RLS indicator

Payroll & correspondence address

Starter packs returned RLS

Correspondence returned RLS to Banking Operations

Items of post sent to an employer or contractor which cannot be delivered are returned by the Post Office to Banking Operations. The Banking Operations Tracing Unit will

• Check the computer records

And if necessary

• Set the RLS indicator (signal) on the BROCS record
• Attempt to trace a later address

When Banking Operations set the RLS indicator this information will then flow to the COP computer to update that employer’s details and then onto the employer record. You will also be advised of this position by Early Morning Output (EMO).

Correspondence returned RLS to other offices

Banking Operations Cumbernauld will normally direct returned correspondence that has their return address, to the issuing office. That office must

• Carry out initial checks of the computer record and other sources to see if a later address is held

And if necessary

• Use Function AMEND EMPLOYER SUMMARY to set the RLS indicator against the relevant address on the employer record

If RLS correspondence is returned to you follow the instructions in Action Guide 'RLS Correspondence' PAYE21221.

Monthly control lists and Early Morning Output

Early Morning Output (EMO)

Banking Operations will update the BROCS record which will flow through to EBS to advise you that the employer correspondence address is RLS based on information they have received. Notification of this information reaching COP will generate EMO in the responsible office. The EMO will include details of either

• Employer correspondence address

Or

• Both old and new business address (when this is known). Otherwise the old address will be shown twice

And / Or

• Any change to the RLS position of an employer or contractor on the BROCS record

Monthly RLS Control Lists

The 'All Addresses RLS' list will include details of all employer records where there is no address available to issue communications to, and will consist of the following information

• Date
• Employer reference
• Name of employer

Further information is available in subject 'All Addresses RLS' PAYE29010.

DLO addresses

You should note that the address held on the employer record on EBS may be shown as DLO. This indicator is only displayed on EBS when an address has been automatically updated. You cannot set this indicator yourself.

Note: As the DLO indicator is only held on EBS, RLS will be displayed on other computers for both RLS and DLO addresses

If an employer record held an address that was DLO which was subsequently updated with a new address, although the DLO indicator would be automatically removed, the RLS indicator on COP and BROCS would remain.

You must therefore when changing addresses on EBS

• Review COP Function ED to see whether the RLS signal is held on COP against the corresponding address

Where it is present you must

• Use Function AMEND EMPLOYER SUMMARY to set the RLS indicator against that address on EBS

And on the same day

• Use Function AMEND EMPLOYER SUMMARY again to remove the RLS indicator

Amending an address or RLS indicator

If you amend an address, or set / cancel the RLS indicator, you must ensure that you amend the correct address and that any changes you do make are reflected on other computers. For example, the business address may be RLS but the correspondence address or payroll agent’s address may still be up to date. You must ensure the indicator is linked to the correct address and that all other computers (COP and BROCS) are in line. Further information is available in subject 'Maintain Employer Address' PAYE21160.

Payroll & correspondence address

An employer or contractor may decide to appoint another person or body to operate PAYE on their behalf. They may also request all payroll correspondence to be issued to an alternative address.

Details of that person or body should be held on the employer record. This will ensure that all correspondence normally sent to the employer is now issued direct to the person or address nominated by the employer.

Starter packs returned RLS

When starter packs are returned to HMRC Cumbernauld they will send them to the responsible office to establish a new address and reissue the starter pack. The responsible office must

• Confirm the correct business addresses for the employer or contractor and also establish if there is a separate payroll and correspondence address
• Establish from the scheme type whether the Helpline issue the starter pack or if it is your responsibility. For more information see subject ‘Setting Up New Employer Records’ PAYE20170
• Send a fax to the Helpline with the new correspondence address and a request for a duplicate starter pack

Information regarding specific scheme types and starter packs can be found in ‘Set Up Employer Record’ PAYE20080 onwards