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HMRC internal manual

Debt Management and Banking Manual

Debt and return pursuit: VAT: DMB manual processing: introduction

DMB Manual Processing work is required when VISION requires an amendment, which will not resolve itself automatically.

The main duties include

  • cancelling or amending a Default Surcharge
  • correcting Error Returns
  • creating assessments for Missing Returns.

Amendments to Default Surcharge are notified to the debt technical offices (DTO) on Default Surcharge Action Prints (DSAP).

Corrections to error returns and assessments for missing returns are notified on D570 prints through EF.