VAEC9420 - VALID computer print outs: D2211 and D2223 Weekly report of potential penalty

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.

Penalty processing for Misdeclaration penalty and the Schedule 24 inaccuracy penalties is carried out weekly within the VAT Mainframe. The output from this process is a D2211. Separate reports are produced by trader and by period and prints are distributed to nominated distribution teams for all business areas. A manager’s copy of the report is also produced (D2223) and is a useful management assurance tool.

Penalty processing is a consequence of the following:

• VALID Input of VAT 641 - Adjustment Input Form
• VALID Input of VAT 642 - Error Correction Form
• VALID Input of VAT 643 - Amendments to Adjustment Input Form
• VALID Input of VAT 644 - Withdrawal of VAT 641 and VAT642
• Inaccuracies on Pre-Repayment Returns
• Under-Assessments

On receipt of a D2211 print the distribution teams will scan the prints into EF and forward them to:

• VAT 641, 642, 643 and 644 - Originating Officer
• Pre-Repayment Returns - Credibility Assurance Officer
• Under-Assessments - RIS Sift Teams for consideration as to whether a compliance intervention is appropriate.

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