DMBM875580 - RLS: Missing VAT customers: New address not traced by DTO
The majority of this manual will be archived on 30 Apr 2024. If there is content within this manual you use regularly, email hmrcmanualsteam@hmrc.gov.uk to let us know.
If preliminary checks carried out by the local DTO do not find an alternative address the case should be referred to the DMB Tracing Group Cumbernauld. DTOs should:
- set the missing trader review code 309 on VAT Information System Inter Office Network (VISION) to flag the customer as missing. This inhibits the automatic issue of VAT returns, prime assessments and default surcharge related documents. It also automatically sets the repayment inhibit.
- suspend the whole debt to Missing Trader on the Departmental Register (DTR) - VAT debt
- ensure the scratchpad field is fully updated with details of action during preliminary checks
- save any notes from scratchpad to Info log in accordance with the DTR Best Practice Guide (there should be no notes on the scratchpad when case is referred to the DMB Tracing Group Cumbernauld)
- transfer the case to DMB Tracing Group Cumbernauld using the xfer function on DTR to National Missing Trader.
The Local office (DTO) review code is automatically set so that any changes to the customer’s VAT account are notified to the local office DTOs.
If subsequent enquiries reveal Criminal Investigation (LE) or NTSCI confirm the situation with the relevant officer and transfer the debt to the High Risk and Complex Debt Unit.
Where the liability exceeds £100k the DMB Tracing Group Cumbernauld will refer cases successfully traced to the Large Debt Unit (LDU) within the High Risk and Complex Debt Unit.