The SA system does not issue a taxpayer statement if all
addresses on the taxpayer record are RLS.
Where a new address is found the operator, normally in the
Banking Operations Tracing Unit, will update the taxpayer record
and amend the RLS signal.
A taxpayer statement is issued in the next statement issue
cycle to the new address. The statement message printed depends on
the circumstances of the case - see section ‘Statement
Messages’ (
SAM133000 onwards).
Unless the next statement is due within the next 3 - 4 days,
arrangements should be made for that taxpayer to be notified
manually of any amounts that are overdue or soon to become due
together with the due date(s). Where a manual notification is
issued a completed payslip is to be enclosed with the letter.
The Tracing Unit advises the office with processing
responsibility of the action taken and the date the notification
was issued.
For more information about RLS cases see subject
‘Address RLS’ in section ‘Maintain Taxpayer
Record’ (
SAM101030).
