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.