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

HMRC internal manual

Debt Management and Banking Manual

HM Revenue & Customs
, see all updates

Debt and return pursuit: VAT: Recovery time table/indicators: enforcement suppression indicator

Enforcement suppression indicator

You should set this indicator only in exceptional circumstances (for example, during the ‘Foot and Mouth’ crisis). Set the signal by inputting form VAT 704 to suppress

  • the automatic issue of direct assessments, and or
  • ADA

Although the facility to suppress the ADA still exists on the VAT 704 it does not stop the debt from being advised to IDMS. A note should be added to the VAT 704 in EF to clearly identify the officer and the reasons why it has been set. The case should appear for manual review.

When the indicator appears

  • ascertain the reason for it being set
  • determine whether

    • the suppression can be lifted
    • normal action can continue.

HET usually set the suppression of automatic direct assessments for the first period. Their UI details should be available in EF. Please see appropriate section in DMBM530730 - VAT: DMB Manual Processing: Raising a Prime Assessment


It is important to lift this indicator when it is no longer needed. Leaving it set will create increased manual work unnecessarily.