COM43015 - Case records: RLS addresses: action on receipt of an RLS item - responsible office (Action Guide)

To deal with an RLS item, consider steps 1 - 7 below. You should also consider the RLS process flowcharts at the end of this guide. The guide is presented as follows.


Actions Steps
Initial action in all cases
 Steps 1 바카라 사이트“ 5 
Checking for outstanding debts on COTAX
 Steps 6 바카라 사이트“ 7 

Initial action in all cases

1.  Use function View Taxpayer Records (VTPR) to establish which of the company바카라 사이트™s addresses has become RLS (see COM43001):

  • where it is the registered office address go to step 2
  • where it is the communication address go to step 3
  • where it is the capacitor바카라 사이트™s address go to step 4
  • where it is the agent바카라 사이트™s address go to step 5

2.  Where the registered office is RLS, check the Companies House website to ensure that the latest address is held on COTAX:

  • where it isn바카라 사이트™t, use function ACNA (Amend Company Name/Address) to update the COTAX record and then reissue the output. See step 16 for further guidance on reissuing output
  • where it is, use function ACNA (Amend Company Name/Address) to set the RLS signal to 바카라 사이트˜Y바카라 사이트™

3.  Where the communication address is RLS, use function ACOM (Add/Amend Communication Address) to set the RLS signal to 바카라 사이트˜Y바카라 사이트™.

4.  Where the capacitor바카라 사이트™s address is RLS, use function ACAP (Add/Amend Acting in Capacity) to set the RLS signal to 바카라 사이트˜Y바카라 사이트™.

5.  Where the agent바카라 사이트™s address is RLS, send the item of post to the Agent Maintainer Team within the Agent Compliance Team who will set the RLS signal on the agent record.

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Checking for outstanding debts on COTAX

6.  Where you have set the RLS signal on the registered office address, check View Taxpayer Records (VTPR) to see if there is a valid communications address.

Where you have set the RLS signal on the communications address, check VTPR to see if there is a valid registered office address. Where there is, pursuit of any outstanding debts will continue at the alternative address. 

7.   Where there is no alternative address or the registered office and communication addresses are RLS, use Function VPPD (View Payments and Postings Details) to check for any outstanding debts:

  • where there are no outstanding debts delete the RRLS work list and make a COTAX note of actions taken
  • where there are outstanding debts on COTAX, BF RRLS work list to 25/12 of current year using code XAO MISC. Make a COTAX Note of actions taken

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Please note that: You should only receive RLS post generated by COTAX with a 바카라 사이트 Banking and Payments (GBP) address in exceptional circumstances. 

Where you receive any correspondence and it shows 바카라 사이트˜GPR바카라 사이트™ within the name you should not take any action but recategorise the item of post to the appropriate Group Payment Team in DMS for them to deal with.

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