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HMRC internal manual

Debt Management and Banking Manual

Debt Management and Banking Manual: recent changes

Below are details of the amendments that were published 4 December 2012 (see the update index for all updates)

Page Details of update  
DMBM400030 Fixed hyperlink to the HMRC interest rates  
DMBM518020 Added new ‘Tax at risk’ section above note and reference to the Generic Compliance stencil (including a hyperlink)  
DMBM530560 Amended phone number for VAT Fraud Detection Unit in ‘Inhibit code 336…’ section  
DMBM531010 Added new guidance on the agreed process between DMB and the VAT Registration Service for de-registrations  
DMBM531020 Removed reference to an overnight processing report on DTR that showed de-registered customers with debts  
DMBM531030 Added guidance on VAT due dates at start of the page, reference to letters INDD10 and INDC40 in the ‘Ceased to trade’ section and mention of EF and IDMS for TOGC cases  
DMBM531050 Amended guidance throughout page on VAT de-registration reminder listings  
DMBM531140 Amended guidance at start of page on VAT record of write-off actions and removed reference to CAVIAR and the actions to take when VAT debts of £25k or more are written off  
DMBM803510 Updated authorisation levels section, and added hyperlink to the TTP1000 helpcard and mention of the authorising officer adding a note of the TTP agreement with their PID