DMBM530410 | Debt and return pursuit: VAT: IT Systems: VAT Mainframe
From HM Revenue & Customs · Debt Management and Banking Manual
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This is the main VAT database, which holds details of all VAT transactions for each registration. Data includes:
individual VAT Return declarations and payments
the VAT ledger detailing debits/credits and any outstanding debt
officers assessments raised and payment details
VAT inspection dates.
This information is viewable on a registration-by-registration basis. Much of the data is available though on other interrogation tools such as VISION (DMBM530420).