PAYE24036 - employer records: employer EMO printouts: employer address RLS amendment notification (Action Guide)


To deal with an ‘ Employer Address RLS Amendment Notification’ follow steps 1 - 10 below. This Guide is presented as follows

Initial actionStep 1
Tracing a new addressSteps 2 - 4
Magnetic Media employerSteps 5 - 7
Later address foundSteps 8 - 9
Unable to obtain new addressStep 10


For details of how to access any of the Employer Business Service functions use the [Index of Functions] button on the left of the screen.

Initial action

  1. Use Function VIEW EMPLOYER SCHEME HISTORY to establish the following
  • If the employer record holds a cancellation date scrap the Early Morning Output (EMO) as confidential waste
  • If the employer record has been transferred out forward the EMO to the new Processing Office

Otherwise

Tracing a new address

  1. Check the business address currently held. This may have been updated since the issue of the EMO and may differ from the details held on other computers
  • Use Function VIEW EMPLOYER SUMMARY to view the current business address held on the EBS employer record
  • Use Function VIEW EMPLOYER NOTES to review the information recorded
  • Use COP Function ED to view the business address held on the COP record
  • Use Function VIEW BROCS (format 6) to view the business address held on the BROCS record
  1. Other sources may show a later address that has not been entered on the EBS employer record. For example
  • Unworked post
  • Employer record pad
  1. Where no new address is found you must contact other sources to obtain a current address. This could include
  • If an agent is acting contacting the agent
  • CT or SA section responsible for the employer
  • If the employer record is for a limited company contacting one of the directors
  • If correspondence is signed regularly by one person contacting that person

Magnetic Media employer

Note: For years 2004/2005 and later all employers will complete P35. A separate P35MT for employers who use Magnetic Media will no longer be required. The P35MT, P35ALSO and NOP35MTREM indicators should not be entered on any record after April 2004 and will be withdrawn in April 2005

In addition you will need to take the following action where the employer has entered the Magnetic Media scheme

  1. Notify the appropriate Data Centre of the RLS position

Where a new address cannot be obtained go to step 8

  1. Otherwise ask the employer to complete a Notification of Changes form (Appendix D in MT1 Specification) and return it to you. Advise the employer how to obtain a copy of the technical specification online from the HMRC Internet site

  2. On receipt of the completed form forward this to the appropriate Data Centre and use Function AMEND EMPLOYER NOTES to record your actions

Later address found

  1. Amend the business address on the employer record. See PAYE21160

  2. Use Function WORKLISTS to check the ‘Employer Address RLS’ Work List
  • If employer reference is included in the Work List delete the item

Otherwise

  • No further action is required

Unable to obtain new address

Providing you have tried every source available to you and a reasonable period of time has elapsed since RLS was known

  1. Consider entering a cessation date on the employer record – see PAYE21031