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HMRC internal manual

Debt Management and Banking Manual

Debt and return pursuit: VAT: deregistered customers and revenue losses: considerations of write-off

D1296 Un-enforced Debt List

(This content has been withheld because of exemptions in the Freedom of Information Act 2000)

Disputed debts

(This content has been withheld because of exemptions in the Freedom of Information Act 2000)

Official error/negligence

(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)