Beta This part of GOV.UK is being rebuilt – find out what this means

HMRC internal manual

Debt Management and Banking Manual

From
HM Revenue & Customs
Updated
, see all updates

Debt and return pursuit: VAT: recovery time table/indicators: Enforcement Action indicator

The Enforcement Action Indicator is different to the Enforcement indicator which can be viewed on R1 screen of VISION. See DMBM530570 - VAT: recovery time table/indicators: enforcement indicator

The action indicator is merely a pointer to action that could be taken. The Enforcement Action Indicator appears on the D0971 print, detailing certain actions that have taken place on the VAT mainframe. The indicator has a value of 1 to 9. The D0971 print can be accessed through PRADA. If you are required to action cases through the D0971 the following guidance explains how it can be utilised.

Enforcement Action Indicator 1 - Payment made

This is where a payment has been received and the VAT Mainframe has been updated. It allows the DTO’s to be proactive to payments instead of reactive. Cases can be closed earlier, having a positive effect on local and national statistics. Payments that are still received at local DTO’s will also appear on this list.

Enforcement Action Indicator 2 - Debt Balance Adjusted

This is where the current debt balance advised has been adjusted on the VAT mainframe, i.e. when an Officer’s Assessment is amended or withdrawn, where Default Surcharge or a Civil Penalty value has been amended and also HQ adjustments to the ledger balance. As with indicator 1, proactively reviewing these cases will ensure that cases are cleared earlier.

Enforcement Action Indicator 3 - Not currently allocated

Enforcement Action Indicator 4 - (This content has been withheld because of exemptions in the Freedom of Information Act 2000)  

These are the cases where a VAT 708 write-off form has been input into the VAT mainframe and the debt balance cleared.

Enforcement Action Indicator 5 - Unpaid Cheque/Failed Payment

These cases are where a cheque becomes unpaid.

Enforcement Action Indicator 6 - New Immature Debt Pending/Withdrawn

These cases are where a new debt is advised to the VAT Mainframe, i.e. a new Officer’s Assessment or Civil Penalty has been raised. These debts will be immature however the fact that the debt will be advised shortly may influence the current action that is being taken.

Enforcement Action Indicator 7 - Deregistration/Insolvency Status

These cases are where the VAT 30 has been input and the customers have deregistered for VAT or where a VAT 769 Insolvency document has been input and the debt should have been reduced to nil.

Enforcement Action Indicator 8 - VAT Return (Inc Error or Mismatch)

These cases will be where a VAT Return has been received and processed on the VAT mainframe.

Enforcement Action Indicator 9 - Accounting/Indicator Status Amendment

The cases grouped together under this category are those where, liability has been brought under appeal, credits have been transferred in or out, remittances have been reassigned in addition to the Cash Accounting, Instalment or Review Indicators being amended etc.

Cases will be advised under the highest-ranking indicator code, i.e. if the customer deregistered from VAT (code 7) and sends in a payment (code 1), the case will be shown under Enforcement Action Indicator 1.

The table below details the VAT forms that will have been entered into the VAT Mainframe, which subsequently produced the entry on the D0971 report.

Form Type Enforcement Action Indicator Commentary on D0971
     
VAT174 1 Payment Made
VAT111 1 Payment Made
VAT291 1 Payment Made
VAT190 1 Payment Made
VAT667A 1 Payment Made
VAT151 1 Payment Made
VAT162 1 Payment Made
VAT658A/9A 1 Payment Made
VAT166 1 Payment Made
VAT202 1 Payment Made
VAT643 2 Debt Balance Adjusted
VAT644 2 Debt Balance Adjusted
VAT146 2 Debt Balance Adjusted
VAT720 2 Debt Balance Adjusted
VAT660 2 Debt Balance Adjusted
VAT703 2 Debt Balance Adjusted
VAT663 2 Debt Balance Adjusted
VAT651 2 Debt Balance Adjusted
(This content has been withheld because of exemptions in the Freedom of Information Act 2000) (This content has been withheld because of exemptions in the Freedom of Information Act 2000) (This content has been withheld because of exemptions in the Freedom of Information Act 2000)
VAT176 5 Unpaid Cheque/Failed Payment
VAT203 5 Unpaid Cheque/Failed Payment
VAT605 5 Unpaid Cheque/Failed Payment
VAT204 5 Unpaid Cheque/Failed Payment
VAT645 6 New Immature Debt Pending/Withdrawn
VAT292 6 New Immature Debt Pending/Withdrawn
VAT152,etc 6 New Immature Debt Pending/Withdrawn
VAT646 6 New Immature Debt Pending/Withdrawn
VAT641 6 New Immature Debt Pending/Withdrawn
VAT642 6 New Immature Debt Pending/Withdrawn
VAT30 7 Deregistration / Insolvency Status
VAT134 7 Deregistration / Insolvency Status
VAT137 7 Deregistration / Insolvency Status
VAT100 (error) 8 VAT Return (inc Error or Mismatch)
VAT100 (accepted) 8 VAT Return (inc Error or Mismatch)
VAT713 9 Accounting / Indicator Status Amendment
VAT673 9 Accounting / Indicator Status Amendment
VAT674 9 Accounting / Indicator Status Amendment
VAT664 9 Accounting / Indicator Status Amendment
VAT177 9 Accounting / Indicator Status Amendment
VAT707 9 Accounting / Indicator Status Amendment
VAT661 9 Accounting / Indicator Status Amendment
VAT709 9 Accounting / Indicator Status Amendment
VAT622 9 Accounting / Indicator Status Amendment
VAT647 9 Accounting / Indicator Status Amendment
VAT662 9 Accounting / Indicator Status Amendment
VAT132 9 Accounting / Indicator Status Amendment
VAT704 9 Accounting / Indicator Status Amendment
VAT705 9 Accounting / Indicator Status Amendment
VAT702 9 Accounting / Indicator Status Amendment
VAT719 9 Accounting / Indicator Status Amendment
VAT135 9 Accounting / Indicator Status Amendment
VAT171 9 Accounting / Indicator Status Amendment