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HMRC internal manual

Debt Management and Banking Manual

RLS: Missing VAT customers: Returned mail

One of the first signs that a trader may be missing is when mail is returned either by Royal Mail, or by new occupants of the premises.

Undelivered mail does not always mean that a trader is missing - the address may be incorrect, or the trader may be returning the mail to give the impression that the premises are empty and to avoid paying any VAT due. It is important to try to re-establish contact with these traders as soon as possible.

Receipt and distribution

Banking – VAT Central Unit (VCU)Returns, assessments and payable orders, together with any other undelivered mail from VCU and Finance are returned to the Validation Team (VCU Banking). All returned mail from there is scanned and forwarded to the relevant DMU for preliminary checks to be undertaken.