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HMRC internal manual

Debt Management and Banking Manual

From
HM Revenue & Customs
Updated
, see all updates

RLS: Missing VAT customers: Management information

Sources of information

There are prints produced by the mainframe computer concerned with missing traders, which may assist management in determining whether the review codes have been properly set, are correct and effective action has been taken.

(This content has been withheld because of exemptions in the Freedom of Information Act 2000)

(This content has been withheld because of exemptions in the Freedom of Information Act 2000) (This content has been withheld because of exemptions in the Freedom of Information Act 2000) (This content has been withheld because of exemptions in the Freedom of Information Act 2000) (This content has been withheld because of exemptions in the Freedom of Information Act 2000)
       
(This content has been withheld because of exemptions in the Freedom of Information Act 2000) (This content has been withheld because of exemptions in the Freedom of Information Act 2000) (This content has been withheld because of exemptions in the Freedom of Information Act 2000) (This content has been withheld because of exemptions in the Freedom of Information Act 2000)

Daily Enforcement Message (D0971) VAT

The D0971 details the Debtors VAT Registration numbers where certain actions have taken place on the mainframe. This action is indicated by an Enforcement Action Indicator. The indicator will have a value of 1 to 9 where the specific values represent:

New Enforcement Action Indicator Value VAT Mainframe
   
1 Payment Made
2 Debt Balance Adjusted
3 Not currently allocated
(This content has been withheld because of exemptions in the Freedom of Information Act 2000) (This content has been withheld because of exemptions in the Freedom of Information Act 2000)
5 Unpaid Cheque/Failed payment
6 New Immature Debt/Pending Withdrawn
7 Deregistration/Insolvency Status
8 VAT Return
9 Accounting/Indicator Status Amendment

The print is automatically printed at the appropriate DTO on a daily basis and is also available for the DMB Tracing Group Cumernauld.

If for any reason the D0971 does not automatically print out in the local units, a reprint can be requested by

  • selecting option 7 from the main VISION menu
  • using key option number 1 and the 3-digit DM reference as the key office number (eg.268 for Liverpool, 269 for Chesterfield etc).

Further information on Enforcement Action Indicators can be found in Recovery Timetable/Indicators at DMBM530500.

Management checks

Management checks should be undertaken in line with the current management assurance programme ensuring the effective monitoring and control of missing traders.