DMBM531040 - Debt and return pursuit: VAT: deregistered customers and revenue losses: clearing indicators

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Before the total liability can be established the following corrective action should be taken where appropriate.

Error returns

Send a corrected return to Accounting and Adjustments and ask for it to be input to correct the error.

Claims not posted - suspended claims

Send a VAT 915 (found on SEES Forms and Letters) to Accounting and Adjustments (Banking) to ask for posting if appropriate.

Claims under credibility query

Once the query has been resolved send a VAT 915 (found on SEES Forms and Letters) to Banking and request appropriate action, if necessary.

Default surcharge balance

If the account shows a tax balance credit and a default surcharge debit ask Accounting and Adjustments (Banking) to reallocate the credit against surcharge.

Non-appropriated balance

Contact Accounting and Adjustments (Banking) to clear any amount in the non-appropriated balance.

Review code set

(This content has been withheld because of exemptions in the Freedom of Information Act 2000)

Note: Use form VAT 915 (found on SEES Forms and Letters) to ask Accounting and Adjustments (Banking) to adjust a customer’s account.