DMBM530630 | Debt and return pursuit: VAT: recovery time table/indicators: mismatch return

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Mismatch return

A mismatch will occur when:

• a return is received for a period, which is not in the customer’s stagger; for example, a return received for a period 1 June to 31 August would mismatch if the customers return should cover 1 April to 30 June

• a second return is received once the first return has been accepted on the computer.

Formal replacement returns and re-input returns would not cause a mismatch to occur.

If a computer print is received showing a mismatch return, the following action should be taken before proceeding with recovery action.

Where the:

• mismatch return has the same box 5 amount as the return on file for the period, no action is required with the mismatch; continue normal action

• mismatch return preceded by prime plus additional assessment and:

  • mismatch return is less than the combined assessments for the period of the mismatch, the assessing officer needs to ascertain the correct liability for the period; action may be necessary to reduce the prime assessment using a VAT 146 - notify the customer accordingly

  • other cases, contact Accounting and Adjustments error unit for the current position

• other mismatch returns, contact Accounting and Adjustments error unit for the current position; contact with the customer may be necessary to establish a correct period liability.