DMBM875530 | RLS: Missing VAT customers: Roles and responsibilities within DMB

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DMB Tracing Group Cumbernauld - Indirect Taxes

The DMB Tracing Group, Cumbernauld, is responsible for progressing action on all VAT registered customers, with or without established debts, who have been classified as “missing” under national guidelines (see definitions). The DMB Tracing Group will

• take in-depth tracing action to locate missing customers

• update the VAT Register

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

• transfer successfully traced cases to the appropriate DTO for recovery action

Missing Trader Intra-Community (“MTIC”) VAT fraud is a specialised area of missing trader work. DMB Tracing Group Cumbernauld undertakes the in-depth tracing of these missing traders. Due to the potential for huge amounts of VAT to be defrauded very quickly in these cases, they are not treated as routine missing traders under this guidance. Separate guidance applies.

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

For more information on fraud indicators see DMBM875550.

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Debt Technical Offices (DTOs) - Indirect Taxes

DTOs will identify VAT registered customers, and following preliminary checks where appropriate set the missing trader review code 309, and transfer cases to the DMB Tracing Group, Cumbernauld.