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    1. Home
    HMRC internal manual

    Debt Management and Banking Manual

    From:
    HM Revenue & Customs
    Published
    29 April 2016
    Updated:
    6 May 2025 - See all updates
    1. Back to contents
    2. DMBM514000

    DMBM531000 - Debt and return pursuit: VAT: deregistered customers and revenue losses: contents

    Some content of this manual is being considered for archiving. If there is content you use regularly, please email hmrcmanualsteam@hmrc.gov.uk to let us know as soon as possible.

    1. DMBM531010
      Introduction
    2. DMBM531020
      Initial action
    3. DMBM531030
      Debt recovery
    4. DMBM531040
      Clearing indicators
    5. DMBM531050
      Reminder listings
    6. DMBM531060
      Unregistered customers
    7. DMBM531070
      Redundant customers
    8. DMBM531080
      De-registered/redundant/unregistered customers - overview of recovery action
    9. DMBM531090
      Revenue losses
    10. DMBM531100
      Write off categories
    11. DMBM531110
      Considerations for write-off
    12. DMBM531120
      Authority levels for write-off/remission
    13. DMBM531130
      Write-off/Remission of irrecoverable amounts
    14. DMBM531140
      Record of action
    15. DMBM531150
      Further action after write-off

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