DMBM530410 - Debt and return pursuit: VAT: IT Systems: VAT Mainframe

The majority of this manual will be archived on 1 July 2024. If there is content within this manual you use regularly, email hmrcmanualsteam@hmrc.gov.uk to let us know.

This is the main VAT database, which holds details of all VAT transactions for each registration. Data includes:

• individual VAT Return declarations and payments
• the VAT ledger detailing debits/credits and any outstanding debt
• officers assessments raised and payment details
• VAT inspection dates.

This information is viewable on a registration-by-registration basis. Much of the data is available though on other interrogation tools such as VISION (DMBM530420).