SAM100010 - Records: set up taxpayer record: addresses
Source: gov.uk (2025-12-11)


Types of address (#IDAGASQC)Long address (#IDAGYRQC)Abroad signal (#IDA25RQC)British Forces Post Offices (BFPO) (#IDA23RQC)

Types of address

There are four types of address that may appear on an SA record
- Capacity address - The address of a person or body acting in a capacity role. If a capacity is present, all correspondence will be sent to that address. The SA system can accept details for up to five persons or bodies currently acting in capacity. If more than one person is acting, the first entered will be treated as the main capacity, and correspondence sent to that address
- Communication address - The address to which, in the absence of a capacity, all correspondence will be sent by the computer. You need enter this address on the SA record only where it differs from the base address.
Note: If the individual has requested output from the SA system in Welsh and the associated signal is set, the address is automatically shown as C/o the Welsh Contact Centre. If output has been requested in Braille, audio or large print and the associated signal is set, the address is automatically shown as C/o the Visually Impaired Media Unit (VIMU) at the appropriate Banking Operations site. Advice on the VIMU can be found at subject SAM70150 (https://www.gov.uk/hmrc-internal-manuals/self-assessment-manual/sam70150)
- Base address - The base address differs for each type of taxpayer
- Business address - The address of any business for which a trade has been set up on the SA record. If the taxpayer has more than one trade there may be several separate business addresses. More than one business can operate from the same address
The computer uses the addresses on the SA system, in the following order of priority, for the purpose of addressing output

Where a capacity is present
- Main capacity address (not held on PAYE)
In all other cases
- Communication address
- Base address
- Main source business address
Advice on the functions to use is given in the appropriate ‘Set Up’ subject area.

Note: The customer's base address is used to determine their UK tax residency status; it is therefore essential that the base address matches the customer's residency status. Users shoul take care to ensure the address matches the customer's residency status and utilise the other address types appropriately.

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Long address

Where the taxpayer’s address is too long to be held in full on the SA system, you will have to abbreviate the address. That abbreviation will appear on printed output. There is no provision to issue correspondence manually using the full, unabbreviated, form of the address. You may therefore want to agree the abbreviation with the taxpayer.

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Abroad signal

Where you enter an address on the SA system that is abroad, it is important that you set the Abroad signal against that address. When correspondence is issued by the system to that address, the signal identifies the need to separate that item from mail to be issued at the UK second class rate.

An address is not abroad if it is
- Within the Isle of Man or Channel Islands
- One of HM Ships
It is also important that you ensure that there are at least 3 lines of an abroad address entered on SA. The country should always be shown on the last line of the address where the address is abroad. This will allow the information to flow across frameworks correctly and successfully.

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British Forces Post Offices (BFPO)

Where you enter a British Forces Post Offices (BFPO) address, it is treated as an address within the United Kingdom. Therefore the abroad signal should not be set.