DMBM531080 | Debt and return pursuit: VAT: deregistered customers and revenue losses: overview of recovery action

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Debt £200 or less

• Consider sending form VAT 491 or phoning the customer (This content has been withheld because of exemptions in the Freedom of Information Act 2000) (This content has been withheld because of exemptions in the Freedom of Information Act 2000)

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

Debt £10,000.00 or less

• Consider recovery action

• telephone call

• personalised letter

• fax

• time to pay

• distraint (not an option for unregistered customers)

• county court proceedings (CCP).

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

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

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Debt more than £10,000.00

• Consider recovery action

• distraint

• county court proceedings (CCP)

• time to pay

• EIS.

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

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

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Management checks

• Consider DMQA.