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HMRC internal manual

VAT Assessments and Error Correction

Circumstances that affect assessments: Procedures for dealing with amounts due from redundant traders

If an amount due to HMRC is discovered, the trader must be advised of the tax due, by using one of the normal assessment notification letters currently available on SEES. You should produce three copies of the letter and distribute it as follows

  • original to trader
  • a second copy to trader headed ‘REMITTANCE ADVICE’
  • a copy to be retained in the trader’s electronic folder, and forwarded to Redundant Trader EF folder 566REDUN.

The VAT Reconciliation Team will monitor for the payment and let you know when it is received. If it hasn’t been received after 30 days they will notify you and will refer the debt to DMB EEC (DMB Excise, Environmental and Customs Team) for debt management action.