COM43016 - Case records: RLS addresses: registered office RLS - tracing unit (Action Guide)
To deal with an RLS item received in the tracing unit consider steps 1 - 9 below. The guide is presented as follows.
| Action | Steps |
|---|---|
| Initial action in all cases | Steps 1 - 5 |
| Checking for outstanding debts on COTAX | Step 6 |
| Tracing the address | Steps 7 - 9 |
Initial action in all cases
1. Use function VTPR (View Taxpayers Records) to establish which of the company’s addresses has become RLS.
- Where it is the registered office go to step 2.
- Where it is the communications address go to step 3.
- Where it is the capacitor’s address go to step 4.
- Where it is the agent’s address go to step 5.
Note that where the returned correspondence relates to a Group Payment Record, denoted by ‘GPR’ following the name, you should refer the RLS item to the Group Payment Team at Cumbernauld.
2. Where the registered office is RLS, check Companies House to ensure that the latest address is held on COTAX.
- Where it isn’t, use function ACNA (Amend Company Name / Address) to update the COTAX record.
- Where it is, use Function ACNA (Amend Company Name / Address) to set the RLS signal to ‘Y’.
3. Where the communications address is RLS, use function ACOM (Add / Amend Communication Address) to set the RLS signal to ‘Y’.
4. Where the capacitor’s address is RLS, use function ACAP (Add / Amend Acting in Capacity) to set the RLS signal to ‘Y’.
5. Where the agent’s address is RLS, send the item of post to the CAAT Agent Maintainer team who will set the RLS signal on the agent record.
Checking for outstanding debts on COTAX
6. Use function VPPD (View Payments and Postings Details) to check for any outstanding debts.
- Where there are no outstanding debts, you can destroy the RLS item and no further action is needed.
- Where there is an outstanding debt, check that the AP status is LA. Where it is, destroy the RLS item and go to step 7 and where it isn’t LA, use function RAPP (Revise AP Pursuit) to set the LA signal to ‘Y’, destroy the RLS item and go to step 7.
Tracing the address
7. Attempt to trace a new address by contacting the agent or directors, checking other heads of duty, using internet search engines such as Google and using appropriate third party systems.
8. Where a new address is found, ask the company to update their records at Companies House, use function ACOM (Add / Amend Communication Address) to enter the new address on COTAX and update IDMS and pass the debt to one of the CT Hoppers for pursuit.
9. Where a new address cannot be found, transfer the case to the appropriate CT Hopper for potential remission. A CT Hopper exists for the regions England & Wales, Scotland and Northern Ireland.