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HMRC internal manual

Debt Management and Banking Manual

From
HM Revenue & Customs
Updated
, see all updates

VAT into IDMS: action to take - signals and appeals

VAT PLAR Signal and Action to take

Enforcement Ind = 1 (Large Traders)

Enforcement Indicator 1 is set on Large Traders where the VAT Mainframe has been unable to raise an automatic assessment or an Error Return is on file. These cases should be progressed following existing guidance at DMBM530570.

Enforcement Ind = 2

Enforcement Indicator 2 is set for the same reasons as Enforcement Indicator 1 but on those traders which are not classed as Large. These cases should be progressed following existing guidance at DMBM530570.

Large Payer Review code 443 set

This is usually set in conjunction with review code 442 for Payment on Account Traders. Where only the review code 443 is set contact the POA Team within DMB Banking for them to establish if the review code is appropriate.

Non Posted claim

Where ‘Non Posted claim’ set see DMBM950060.

Any Error Return on file

Where set, refer to DMBM530740.

Enf Suppression Indicator

The Enforcement Suppression Indicator is set and unset using a VAT704 to inhibit:

  • Direct Assessments
  • ADA.

The R1 screen on VISION identifies which Enforcement Suppression Indicator has been set. It will state on the on the left hand side either ‘ASSMTS SUPPRESSED’, ‘ADA SUPPRESSED’ or ‘ASSMTS/ADA SUPPRESSED’.

Although the facility to suppress ADA still exists on the VAT 704 it does not stop the debt from being advised to IDMS. A note should be added to the VAT 704 in EF to clearly identify the Officer and the reason why it has been set.

Where the Enforcement Suppression Indicator ‘ASSMTS SUPPRESSED’, ‘ADA SUPPRESSED’ or ’ASSMTS/ADA SUPPRESSED’ is set:

  • review each case to establish whether the suppression of Direct Assessments or ADA should continue:
  • interrogate EF and VISION to:

    • ascertain the reason for it being set and
    • determine whether the suppression can be lifted and normal enforcement action can continue.

Where a User Interest is set on EF with a description of Special Exercise and a message of ‘Compliance HET aftercare ….’ no action should be taken to lift the Direct Assessment Suppression without first contacting the officer concerned see (DMBM530730).

Reliability Indicator 4 or 5 is set

See DMBM530620.

Review Code 761

This review code is used to identify specific Care Home cases where no action should be taken against the debt. The work item should be transferred to OU 366002 where the case will be monitored by the Specialist Offices Cumbernauld.

Review code 762

Grimsby National Registration Service set this review code on cases subject to accounting adjustment action following re-allocation refusal. Hold action for 12 weeks from the date the review code was set before contacting the User Interest identified on Electronic Folder.

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TTP indicator set

Check on IDMS, Electronic Folder and DTR historical notes to establish if there is still a valid time to pay arrangement in process.

If the TTP has ceased:

  • remove the VISION TTP indicator
  • cancel the PLAR signal
  • follow the appropriate DTO Campaign SWI depending on whether the case is in a VAT campaign or STRATA campaign.

Where a time to pay has been agreed before the debt is due and has not yet been advised to IDMS:

  • the Instalment Indicator will be set on the VAT Mainframe (VMF)
  • a memo saved to Electronic Folder (EF) with the agreement details.

Once the debt is advised to IDMS check the VMF and EF, if the TTP arrangement is valid and still ongoing set up an appropriate IDMS INSTALMENT ARRANGEMENT following the guidance in IDMSUG501400.

The case will automatically transfer to the appropriate Time To Pay Monitoring Office as below:

* Time to Pay (England & Wales) 367200
* Time to Pay (Scotland) 367300
* Time to Pay (Northern Ireland) 368300.

Remove the TTP instalment indicator on the VMF and cancel the PLAR signal on IDMS.

The TTP Indicator will not need to be set on the VMF for cases where there is already a debt on IDMS when a time to pay request is received and agreed.

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Repayment inhibit set to 330

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Euro and Mondis Insolvency Indicators

These indicators are not visible on VISION and no action is required on IDMS but the indicators will set the PLAR signal on IDMS. If you have checked for all other indicators above and none are present use IDMS DESIGNATORY DETAILS signals box to unset the PLAR signal.

Deregistered Liable No Longer Liable (LNLL)

Any assessments, returns or penalties associated with customers who are registered as Liable No longer Liable can be enforced as normal in line with other VAT debts. However please note that the registered address cannot be used for issuing Demands or for any other form of contact. EF and DTR should be reviewed for an alternative contact address which can be found in the LNLL Progress Sheet or DTR for historic cases and a manual IDMS99 issued if appropriate. Alternatively, consideration should be given to other recovery options.

Other signals and action to take

Welsh Language Signal, Group signal

The above will appear on Designatory details under the corresponding signal. They will not move the debt to a work list for clerical attention and will remain in the VAT Hopper for the automatic Campaign process see section [link Impact on other offices] for further information.

Group signal

The above will appear on Designatory details under the corresponding signal. Live cases within the STRATA campaign will progress through the strategy automatically and only those that are deregistered will be referred for clerical review.

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Long Name/Address

This signal:

  • is set when the taxpayers name or address exceeds the capacity of the IDMS fields
  • inhibits the automatic issue of letters in case any truncation has made the taxpayer’s name or address unreadable.

These cases are included in the Campaign segmentation but automatic letters will not be issued. The case requires clerical review and a manual IDMS99 will need to be issued.

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Where the Taxpayer has a ‘£’ symbol in their Name or Trading Name this cuts across to IDMS as either a ‘?’ or ‘\032’. If caseworkers come across this:

  • set the Long Name and Address signal on IDMS
  • issue a manual IDMS99 appropriate using the Name or Trading Name as held on the VAT Mainframe and DTR.

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Large Business Service (LBS) cases

When the LVO office on VAT Mainframe is 109 (LBS) or LVO office on VAT Mainframe is 109 (LBS) and the Payment on Account Review Code 442 is set initially the taxpayer owner and work item owner will be set to LBU OU 309817.

The LBU should follow their existing guidance for dealing with these cases.

Payment on Account (not LBS cases)

We will continue to manage cases where a debt is not present using DTR and where a debt is present these debts will now be managed on IDMS.

Where Review Code 442 is set and the case is not LBS, the POA signal will be shown on IDMS Designatory Details signals box and initially the taxpayer owner and work item owner will be set to LBU OU 309818.

Unallocated Pyt

See DMBM950060.

Debts under appeal

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Default Surcharge under appeal

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