PAYE24046 - employer records: employer EMO printouts: employer correspondence address RLS notific’n (Action Guide)


To deal with an ‘Employer Correspondence Address RLS Notification’ follow steps 1 - 14 below. This Guide is presented as follows

Initial actionStep 1
Tracing a new addressSteps 2 - 7
Magnetic Media employerSteps 8 - 9
Later address foundStep 10
Unable to obtain new addressStep 11
Debt Management Office repliesSteps 12 - 13


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 any of 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 correspondence address currently held. This may have been updated since the issue of the EMO
  • Use Function VIEW EMPLOYER SUMMARY to view payroll and correspondence details held on the EBS employer record
  • Use Function VIEW EMPLOYER NOTES to review the information recorded
  • Use Function ED to view the correspondence address held on the COP employer record
  • Use Function VIEW BROCS (format 6) to view the correspondence address (displayed as the ‘commn address’) held on the BROCS record
  1. Other sources may show a later address that has not been entered on the employer record. For example
  • Unworked post
  • Employer record pad
  • If correspondence is signed regularly by one person contact that person
  1. If the correspondence was sent to a payroll agent on behalf of the employer, contact the employer
  2. If an agent is acting contact the agent
  3. Contact the CT or SA section responsible for the employer
  4. If the employer record is for a limited company contact one of the directors

Magnetic Media employer

In addition to steps 1 to 7 to establish a new address 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
  2. Where a new address cannot be obtained
  • Go to step 12

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
  • 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 address. See PAYE21160

Unable to obtain new address

  1. If the business address and correspondence address are the same and a reasonable period of time has elapsed since RLS or DLO was known
  • Use Function AMEND EMPLOYER INDICATORS to set the INSTIND(1) indicator
  • Send form RLS104 to the Debt Management Office who will refer the matter to the Banking Operations Tracing Unit

Debt Management Office replies

  1. Where the Banking Operations Tracing Unit has been unable to obtain a new address they will refer the papers back to the Debt Management Office who will then contact you to take the relevant action
  2. If the Banking Operations Tracing Unit have been able to trace a new address they will have already updated the employer record

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