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Contents

Official guidance
Debt Management and Banking Manual

DMBM531000 · Debt and return pursuit: VAT: deregistered customers and revenue losses

  • DMBM531010 · Introduction
  • DMBM531020 · Initial action
  • DMBM531030 · Debt recovery
  • DMBM531040 · Clearing indicators
  • DMBM531050 · Reminder listings
  • DMBM531060 · Unregistered customers
  • DMBM531070 · Redundant customers
  • DMBM531080 · Overview of recovery action
  • DMBM531090 · Revenue losses
  • DMBM531100 · Write-off categories
  • DMBM531110 · Considerations of write-off
  • DMBM531120 · Authority levels for write-off / remission
  • DMBM531130 · Deregistered / redundant / unregistered customers: write-off / remission of irrecoverable amounts
  • DMBM531140 · Record of write-off action
  • DMBM531150 · Further action after write-off (FRAWO)
  1. Debt and return pursuit: VAT: deregistered customers and revenue losses: contents
  2. Debt and return pursuit: VAT: deregistered customers and revenue losses: considerations of write-off

DMBM531110 | Debt and return pursuit: VAT: deregistered customers and revenue losses: considerations of write-off

From HM Revenue & Customs · Debt Management and Banking Manual

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D1296 Un-enforced Debt List

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

Disputed debts

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

Official error/negligence

(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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