DMBM530600 - Debt and return pursuit: VAT: Recovery time table/indicators: enforcement suppression indicator

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Enforcement suppression indicator

You should set this indicator only in exceptional circumstances (for example, during the ‘Foot and Mouth� crisis). Set the signal by inputting form VAT 704 to suppress

  • the automatic issue of direct assessments, and or
  • ADA

Although the facility to suppress the ADA still exists on the VAT 704 it does not stop the debt from being advised to IDMS. A note should be added to the VAT 704 in EF to clearly identify the officer and the reasons why it has been set. »Ê¹ÚÌåÓýapp case should appear for manual review.

When the indicator appears

  • ascertain the reason for it being set
  • determine whether
  • the suppression can be lifted
  • normal action can continue.

HET usually set the suppression of automatic direct assessments for the first period. »Ê¹ÚÌåÓýappir UI details should be available in EF. Please see appropriate section in DMBM530730 - VAT: DMB Manual Processing: Raising a Prime Assessment

Warning

It is important to lift this indicator when it is no longer needed. Leaving it set will create increased manual work unnecessarily.