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HMRC internal manual

VAT Repayment Supplement Manual

HM Revenue & Customs
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Relevant 30 day period: suspended returns

The introduction of TRUCE Workbench means that subsequent repayment returns received while a pre-repayment credibility query is still in progress are no longer automatically suspended by the VAT mainframe. Any subsequent return received after a pre-repayment credibility enquiry has been started must therefore be dealt with separately.

TRUCE Workbench risk assesses every return independently and will choose to pay or query the return based on that risk assessment.

The guidance at VATRS04200 and VATRS04300 (paragraph 9) should be followed.

Time excluded for enquiries on one return cannot be carried forward to a subsequent return. You must process subsequent return(s) independently of any on-going pre-payment credibility queries.