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Contents

Official guidance
Debt Management and Banking Manual

DMBM531300 · VAT: repayment taxpayers

  • DMBM531310 · Introduction
  • DMBM531320 · Repayment enforcement run
  • DMBM531330 · Compliance
  1. VAT: repayment taxpayers: contents
  2. VAT: repayment taxpayers: repayment enforcement run

DMBM531320 | VAT: repayment taxpayers: repayment enforcement run

From HM Revenue & Customs · Debt Management and Banking Manual

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Repayment taxpayers with a debt are automatically advised to IDMS on a monthly basis (the ‘repayment enforcement run’). This takes place between the main and mini ‘payment enforcement runs’.

Automatic debt advices are issued for repayment taxpayers in default. The VAT mainframe computer completes a monthly enforcement run which produces a D print called ‘repayment enforcement action notices’.

This D1202 is available only to Banking to access through PRADA and shows taxpayers with error or missing returns.

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