Debt and return pursuit: VAT: recovery time table/indicators: mismatch return
A mismatch will occur when:
- a return is received for a period, which is not in the customer’s stagger; for example, a return received for a period 1 June to 31 August would mismatch if the customers return should cover 1 April to 30 June
- a second return is received once the first return has been accepted on the computer.
Formal replacement returns and re-input returns would not cause a mismatch to occur.
If a computer print is received showing a mismatch return, the following action should be taken before proceeding with recovery action.
- mismatch return has the same box 5 amount as the return on file for the period, no action is required with the mismatch; continue normal action
- mismatch return preceded by prime plus additional assessment and:
- mismatch return is less than the combined assessments for the period of the mismatch, the assessing officer needs to ascertain the correct liability for the period; action may be necessary to reduce the prime assessment using a VAT 146 - notify the customer accordingly
- other cases, contact Accounting and Adjustments error unit for the current position
- other mismatch returns, contact Accounting and Adjustments error unit for the current position; contact with the customer may be necessary to establish a correct period liability.