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HMRC internal manual

Debt Management and Banking Manual

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HM Revenue & Customs
Updated
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VAT into IDMS: in IDMS

New work items

Where a “New Taxpayer” record is created, the OU will be set to the VAT Hopper based on the postcode address of the taxpayer:

  • 366800 VAT Hopper for E&W
  • 367100 VAT Hopper for Scotland
  • 367800 VAT Hopper for Northern Ireland

unless the following rules apply and are appropriate:

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  • 309817 Large Business Unit - where District number 109 is set for Large Business Service including LBS POA cases
  • 309818 Large Business Unit - where the POA signal is set and the case is not LBS
  • 336625 or 336629 STRATA Other - where the debt is greater than £999,999,999.99k
  • 397009 Tracing Unit - where the 309 review code is set on the VAT Mainframe
  • 366100 NIU - where the Insolvency code is 1 to 4 or 6 to 9
  • 388033 EO Worthing (VAS cases) - where the insolvency code is 5 or the Annual Return Indicator = Y (except where Review Code 569 is set).

New work items where the 309 review code is set on the VAT Mainframe will go into the campaign OU 336625 with a caseworker role of C/W RLS and next action code ‘Check RLS’. These cases will need to be manually moved to the RLS Tracing OU 397009. See DMBM950070 “Impact on other offices” for Work items already created prior to the 309 review code being set.

Work item types and due dates

Work Item types over 6 years old for VAT (on Return) will be given a generic Latest Due Date of one month after the period end. For example period 01/04 due date 31/01/2004 would be 28/02/04. This is because periods over 6 years containing debts are removed from the VAT database.

Where a final VAT return is on the VMF, the work item type VAT (on return) will appear on IDMS with the Latest Due Date of the Deregistration date. If the Deregistration date is amended this will not automatically alter the Latest Due Date of the work item. These dates will need to be checked prior to the debt being referred for CCP action.

VAT PLAR (Permanent Local Action Review) signals and conditions

The following VAT Mainframe indicators will be recognised by IDMS and will move the debt to a work list for the user to:

  • review the case
  • contact the relevant team/individual where necessary.

All of the indicators listed below will show as a PLAR signal on the Taxpayer Designatory Details screen:

  • Enforcement Ind = 1 (Large Traders)
  • Enforcement Ind = 2
  • Large Payer Review code 443 set
  • Non Posted claim
  • Any Error Return on file
  • Enf Suppression Indicator set to 1,2 or 3
  • Reliability Indicator 4 or 5 is set
  • Review Code’s within a range of 761-6
  • Liability under appeal or partially under appeal
  • TTP indicator set
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  • Euro Indicator & Mondis Insolvency Signals
  • Voluntary Arrangement indicator.

A manual PLAR signal will be set on IDMS for Deregistered Liable No Longer Liable (LNLL) cases with a Grimsby Registration Service address DN31 1DB. Under STRATA, these cases will be automatically directed to OU 336625 (EW&NI) or 336629 (Scot) for attention.

VISION will need to be interrogated to establish why the PLAR signal has been set (see DMBM950040).

When these signals and conditions do not apply the work item will be assigned to the IDMS 99 role to be picked up by Campaigns. Details of specific individual campaigns will be given to managers on an ongoing basis and will be detailed through Newsboard and on the DMB Campaigns intranet site.

Other signals

The following signals from the VAT mainframe are also recognised by IDMS

  • Welsh Language Signal
  • Group signal
  • Security Review Code
  • Long Name/Address
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  • POA
  • Unallocated Pyt.

Suspension codes

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(This content has been withheld because of exemptions in the Freedom of Information Act 2000) DMBM950050

(This content has been withheld because of exemptions in the Freedom of Information Act 2000) DMBM950040(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) DMBM531520(This content has been withheld because of exemptions in the Freedom of Information Act 2000)

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