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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: deregistered / redundant / unregistered customers: write-off / remission of irrecoverable amounts

DMBM531130 | Debt and return pursuit: VAT: deregistered customers and revenue losses: deregistered / redundant / unregistered customers: write-off / remission of irrecoverable amounts

From HM Revenue & Customs · Debt Management and Banking Manual

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De-registered customers

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D1296 Print (Un-enforced Debt List)

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Remission

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