DMBM875680 - RLS: action in Tracing Group: customer not traced - preparing the VAT account for redundancy

Some content of this manual is being considered for archiving. If there is content you use regularly, please email hmrcmanualsteam@hmrc.gov.uk to let us know as soon as possible.

Error return on file

You should send corrected returns, under cover of form VAT 915 requesting input, to Accounting and Adjustments Banking (AA).

The Tracing Group will in the case of error returns contact the DMB Manual processing section of the appropriate DMU and request action to resolve the error (as above).

For repayment returns action is taken to reduce the repayment to nil. For payment Error returns refer to the processing guidance within the DMB Manual DMBM530740.

Dropped assessments

Notify AA of any assessments on file for periods after deregistration and now dropped, requesting that they are withdrawn.

Periods without liability

(This content has been withheld because of exemptions in the Freedom of Information Act 2000) An accounting interrogation print provides account details from the mainframe and will indicate whether any assessments need to be raised.

Claims not posted - suspended claims

Claims will only be de-suspended by AA if the suspension is due to a prime assessment. Submit a completed form VAT 915 (Request for accounting adjustment) via Electronic Folder to AA to de-suspend suspended claims, requesting that they be posted against any outstanding debit balance.

Claims not posted - claims under credibility query

Where:

  • the queried claim is less than the debit balance, ask Accounting and Adjustments Banking to post the claim, or
  • there is no outstanding debit balance, follow the procedure in V1-35 Assessments and error correction Table 29 to adjust the queried claim to ‘NIL’. A copy of the adjustment letter should be scanned to EF and copied to Banking. (This content has been withheld because of exemptions in the Freedom of Information Act 2000)(This content has been withheld because of exemptions in the Freedom of Information Act 2000)

Net credit on file

Use form VAT 915, to ask AA to transfer the credit amount to the suspense account. The case can only be closed when VISION confirms the balance is Nil.

Notifications to Accounting and Adjustments (AA) and Banking

All notifications to either AA or Banking should be clearly marked ‘Missing Trader’.

Form VAT 915 should be used for all requests to AA to adjust a customer’s account.