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Contents

Official guidance
Debt Management and Banking Manual

DMBM530700 · Debt and return pursuit: VAT: DMB manual processing

  • DMBM530710 · Introduction
  • DMBM530720 · Default Surcharge Action Prints (DSAP)
  • DMBM530730 · Raising a prime assessment
  • DMBM530740 · Error returns
  • DMBM530750 · Missing returns
  1. Debt and return pursuit: VAT: DMB manual processing: contents
  2. Debt and return pursuit: VAT: DMB manual processing: introduction

DMBM530710 | Debt and return pursuit: VAT: DMB manual processing: introduction

From HM Revenue & Customs · Debt Management and Banking Manual

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DMB Manual Processing work is required when VISION requires an amendment, which will not resolve itself automatically.

The main duties include

  • cancelling or amending a Default Surcharge

  • correcting Error Returns

  • creating assessments for Missing Returns.

Amendments to Default Surcharge are notified to the debt technical offices (DTO) on Default Surcharge Action Prints (DSAP).

Corrections to error returns and assessments for missing returns are notified on D570 prints through EF.

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