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HMRC internal manual

Debt Management and Banking Manual

VAT: repayment taxpayers: introduction

Taxpayers who have the repayment indicator set on VISION are:

  • not automatically assessed
  • excluded from the default surcharge system.

It is important that taxpayers are correctly classified as repayment; otherwise they may constitute a revenue risk. Screen R1 on VISION will show “Repayment” if they are classed as such.

The normal methods of debt recovery can be used to recover debts from repayment taxpayers. However, there may be additional factors to be taken into account when considering the most appropriate action to take.