SAM131090 - Statements: statement issue: statement issue: RLS cases

»Ê¹ÚÌåÓýapp 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. »Ê¹ÚÌåÓýapp statement message printed depends on the circumstances of the case - see section ‘Statement Messagesâ€� (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.

»Ê¹ÚÌåÓýapp 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).