Debt and return pursuit: VAT: deregistered customers and revenue losses: clearing indicators
Before the total liability can be established the following corrective action should be taken where appropriate.
Send a corrected return to Accounting and Adjustments and ask for it to be input to correct the error.
Claims not posted - suspended claims
Send a VAT 915 (found on SEES Forms and Letters) to Accounting and Adjustments (Banking) to ask for posting if appropriate.
Claims under credibility query
Once the query has been resolved send a VAT 915 (found on SEES Forms and Letters) to Banking and request appropriate action, if necessary.
Default surcharge balance
If the account shows a tax balance credit and a default surcharge debit ask Accounting and Adjustments (Banking) to reallocate the credit against surcharge.
Contact Accounting and Adjustments (Banking) to clear any amount in the non-appropriated balance.
Review code set
(This content has been withheld because of exemptions in the Freedom of Information Act 2000)
Note: Use form VAT 915 (found on SEES Forms and Letters) to ask Accounting and Adjustments (Banking) to adjust a customer’s account.