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HMRC internal manual

Debt Management and Banking Manual

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HM Revenue & Customs
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Debt and return pursuit: VAT: recovery time table/indicators: Reliability, Instalment and Edited return indicators

Reliability indicator

(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)

(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)

Instalment indicator

This should be set, when a customer has been allowed time to pay, using form VAT 702 on VISION. To access:

  • log into VISION
  • go into main menu
  • insert 2. Enter Data Capture Forms
  • insert 9. VAT 702 Amend instalment indicator.
  • enter the Office code, the VAT Registration Number and either 1 to insert or 2 to delete.

Further guidance regarding ‘Time to Pay’ can be found in the Time to Pay section of this manual (DMBM800000 onwards).

Edited return indicator

In defined circumstances, when returns in error are rejected by the computer, Accounting and Adjustments amends the box 5 figure and re-inputs a corrected return, at the same time setting the edited return indicator. This is often necessary for first time returns. When the indicator is set it does not inhibit ADA.

Edited return codes

An edit code is entered in the official use box by Accounting and Adjustments. The code is shown in the period details when the edited return is on file. The codes are as follows:

A: Box 5 amount edited following arithmetical error

B: Return edited following an error report, but box 5 has not been amended

C: Box 5 amended by customer following a credibility query. Normally used only by VCU 9

E: Box 2 deleted and box 7 edited accordingly (old style 9 box returns)

H: Box 5 deleted and box 7 amended accordingly (old style 9 box returns)

J: Return covers a different period from that printed by the computer or the dates on the return have been altered

K: The declaration has not been completed or signed

M: Return received with other return(s) and editing of box 5 was necessary

N: Return received with other return(s) and editing of box 5 not necessary

U: Unspecified or complicated amendment involving editing of box 5

W: Unspecified or complicated amendment not involving editing of box5.