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HMRC internal manual

Labour Provider Guidance

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HM Revenue & Customs
Updated
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Interventions: missing returns: Sheffield Centralised Team

The VAT missing return lists are created by Risk and Intelligence Service (RIS) and are made available to Specialist Investigations (SI) teams on a monthly basis. RIS produce the list and place them in the Missing Returns Folder in the LP risk regional data CAF.

The Centralised Team carries out initial work on the lists with the aim of obtaining outstanding returns and payments. Where the team are unable to meet this aim by making contact with the trader over the phone, or by letter, they will refer cases to operational teams where appropriate.

Upon selecting a case the Centralised team will undertake a series of initial checks. The Responsibility for missing return cases sits with DMB and checks should be made for other interest via IDMS before beginning any intervention. Similarly operational teams may already be working on cases which appear on the list so checks should be made on Electronic Folder (EF) for user interest at the beginning of any intervention.

The Centralised Team will attempt to make contact with the customer in all cases, and will make a series of attempts, at different times of the day, if they are unable to make contact. The purpose of the conversation is to discuss the submission of outstanding returns, and the payment of outstanding liabilities.

Full details of the contact, or the attempted contact, will be recorded on a case progress log which is stored in EF. Caseworkers will keep this document up to date.

Upon conclusion of the telephone conversation the team will monitor the customer’s record, in order to ensure that agreed steps are taken, and will upon the submission of the outstanding return and/or payment, claim the appropriate yield (LPOG10200). Where successful the team will monitor future compliance and will make the appropriate claim for future revenue benefit (LPOG10300).

If, after a series of attempts have been made and a series or warning letters have been issued, the Returns and payments are still outstanding the Centralised Team will forward the case to the relevant operational team, via the SPOC network, for consideration as to whether local intervention is appropriate.

Further information on the processes followed by the Centralised team are included in the appropriate Centralised Team Standard Working instruction.