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HMRC internal manual

Debt Management and Banking Manual

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

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).