HMRC internal manual

VAT Assessments and Error Correction

VAEC9380 - VALID computer print outs: D1972 TOGC deregistration or insolvency assessment reports

The procedural guidance in this manual only covers the VAT Mainframe and VISION processes. For guidance on the Making Tax Digital and ETMP processes for fully migrated customers, see VAEC0200 and the Making Tax Digital for VAT compliance toolkit.

This print is generated by the setting of the TOGC, deregistration or insolvency indicator and lists assessments issued to the trader which have been subsequently affected by the setting of such indicators.


All manual assessments are notified to the appropriate Debt Management Unit (DMU). In these circumstances Regional Accounting Centres should use the National Office facility on DTR to determine which DMU the trader is schemed to. This will ensure that the correct DMU is notified of any debt.


Since redundant traders are no longer on the VAT database any outstanding debts will not be notified to DMUs in the normal manner by automatic download from the mainframe.

This presents a risk of DMUs not being advised of any outstanding debts, which, in turn, would result in a lack of recovery action.