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HMRC internal manual

Debt Management and Banking Manual

Debt and return pursuit: VAT: DMB manual processing: missing returns

Missing returns are also advised on the D570 prints on EF and an assessment needs to be raised to replace it. VISION should be checked to see if the return is still missing. If there are no missing periods or if VISION shows ERP on LR screen then no further action is necessary.

If the missing return is for the first vat return to raise an assessment see DMBM530730 Check for any User interest on EF for Hidden Economy Team involvement in the case prior to taking any further action.

If you are in conversation with the taxpayer regarding a debt and a period is missing, advise them to submit the return online. If there is more than one return missing then the taxpayer should be advised to submit all outstanding returns. The oldest returns will be shown first when the taxpayer goes to file online. If you have not been in contact with the taxpayer then assessments need to be raised taking into consideration the time limits for raising assessments.

The D570 will already have the assessment calculation but it also needs to be established whether a surcharge will also be necessary, as the form to be completed will vary depending on the surcharge situation.

Forms to be completed

VAT 152A - to issue an assessment

VAT 166A - to issue an assessment and surcharge

VAT 164A - to issue an assessment and an SLNE (surcharge liability notice extension).

VAT165 - to raise an assessment and SLN (surcharge liability notice)

The appropriate form once completed should be sent to batching and once this has hit VISION it can be sent out to the taxpayer.