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HMRC internal manual

Debt Management and Banking Manual

Debt and return pursuit: VAT: IT Systems: Electronic Folder

Electronic Folder (EF) is the system that was introduced to replace paper-based folders. It enables data related to a customer to be held in computerised folders. All correspondence received is either scanned or captured & then indexed so that the user can, not only view, but search for the information with which they want to work.

Managers are also able to review the status of work undertaken by their staff, which may assist the manager in spreading the work evenly amongst the team e.g. during periods of leave or sickness.

The benefits of using EF are:

  • all VAT customer specific information is stored in EF, in the one location i.e. in the customers folder
  • several users can view the same information simultaneously, but only the first person to gain access can make alterations to the folder at that time
  • changes related to a customer are immediately available to all interested parties
  • all user actions are automatically recorded by EF and provide a complete audit trail
  • setting a user interest on a folder can avoid two conflicting actions from occurring on the same customer
  • standard reports are available for users and management assurance purposes
  • the department benefits by being able to pass information electronically quickly and effectively
  • a secure note can be added to correspondence
  • the customers’ folder can be downloaded to assurance officers and other parties’ laptops
  • Charter correspondence (that needs a reply within 10 working days) is monitored and reminders provided as appropriate to meet the charter deadline.

EF Document types used by the DMU 

The main document types that are used in the DMU are:

Document type/EF Class Description
U130 Time to Pay
CHRT Action Required
CHFN Action Completed
TRLT Traders Letter
C&EL C&E Letter
MAIL Returned Mail
REPS Customer Representatives Letter
TRIB Notice of Appeal
D570 Payment Enforcement Action
DSAP DS Appeals Report

Further information on document indexing codes can be found on the VAT Systems Liaison Team webpage on the Intranet.