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HMRC internal manual

Debt Management and Banking Manual

Debt and return pursuit: VAT: VAT returns in excess of £1 Billion

Returns in excess of £1 Billion

The VAT mainframe cannot accept an amount that exceeds 11 digits.

To enable a return that exceeds 11 digits to be processed, the amount is shown on the mainframe as having a value of £999999999.99.

This applies to all returns regardless of where they have been processed.

VAT Traders’ return

When you see £999999999.99 on the trader’s return screen, your role may require you to establish the amount the trader entered on the original return. If so you will need to ask for a copy of it.

Requesting a copy of a VAT return

For VAT returns see helpcard BA020.