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HMRC internal manual

Debt Management and Banking Manual

HM Revenue & Customs
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RLS: Missing VAT customers: Overview

With effect from 29 December 2008 responsibility for dealing with VAT Missing Trader cases will transfer to DMB Tracing Group Cumbernauld.

When mail for a VAT registered business is returned undelivered, the DTO will make initial steps to trace a further address.

Where this is unsuccessful, the DTO will refer the case to the DMB Tracing Group Cumbernauld who will make further and more extensive tracing activities. DMB Tracing Group Cumbernauld no longer assume responsibility for debt pursuit activity where a trader is successfully traced. Once DMB Tracing Group Cumbernauld trace a new address the case will be transferred to the appropriate DTO for recovery action.

If DMB Tracing Group Cumbernauld cannot find a further address they will

  • de-register the customer and
  • (This content has been withheld because of exemptions in the Freedom of Information Act 2000)

This section of the guidance

  • describes the processes of identification and tracing of missing VAT registered customers, and finalisation of action where they cannot be traced, and
  • outlines the roles and responsibilities of the Debt Technical Offices and DMB Tracing Group Cumbernauld, in relation to missing VAT customers.