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HMRC internal manual

Debt Management and Banking Manual

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HM Revenue & Customs
Updated
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Debt and return pursuit: VAT: recovery timetable/indicators: enforcement runs

Automatic Debt Advice

The information relating to returns, payments and assessments is stored in the VAT mainframe computer. Each month the computer performs a trawl of this information identifying outstanding debts in the system. These are called enforcement runs.

They are split into the main, mini and repayment runs and are referred to as the ADA (Automatic Distress Advice). The main run takes place towards the middle of the month, followed by the repayment run a week later and the mini run a week after that.

During these computer runs customers’ accounts are examined to identify customers who have failed to render a return or who have an outstanding debt.

The action taken at the monthly enforcement runs is as follows.

Enforcement run

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Repayment enforcement run

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