Upon receipt of returned mail or other information indicating a customer’s status as missing, the Debt Pursuit Offices should undertake the preliminary checks shown in the paragraphs below.
Access the scratchpad and Information Log fields on DTR for evidence of any contact from the trader.
View the association’s field to identify the details of any associated business that may be able to provide information about the missing trader. See Disclosure third party information.
Examine EF ensuring the following areas are checked for contact details for the trader, their representatives or other relevant information:
When checking information on EF documents are being examined for evidence of:
Where preliminary checks on DTR and EF show that a criminal
investigation or prosecution is in progress, contact the relevant
Criminal Investigations/LE officer.
Do not attempt any further contact or action as you could prejudice any ongoing investigation.
In the bankruptcy of an individual or the winding up of a
company, the VAT registered address of the business will be changed
to that of the insolvency practitioner appointed to take charge of
the insolvency. The National Insolvency Unit in Liverpool takes
charge of the case. Mail returned from the old address will be
redirected to the insolvency practitioner.
In “informal insolvencies”, such as individual voluntary arrangements or trust deeds in Scotland, the address will not necessarily be changed to that of the insolvency practitioner, as the trader will either cease trading or continue trading while his arrangement is supervised by the insolvency practitioner.
Carry out a Companies House check for all limited company cases.
If the company has been dissolved at Companies House then the DPO should take appropriate action and should not refer the case to DMB Tracing Group Cumbernauld.
If you find an alternative address for the missing trader you must ensure that the Register is updated correctly. You should forward details of the change of address to the Variations Section at the National Registration Unit (NRU) for processing.
Where an alternative address cannot be traced, the DPO should
Where exceptionally the DPO need to contact DMB Tracing Group,
Cumbernauld regarding a Missing Trader case, an e-mail should be
sent to DMB, VAT Tracing.
(This text has been withheld because of exemptions in the Freedom of Information Act 2000)