HMRC Repayments of VAT - Failures in IT System

The request was successful.

Dear HM Revenue and Customs,

Please may you provide a response to the following.

1. When Repayments of VAT are made, using the ONLINE systems user profile. Please Confirm.

a. What reconciliation processes are in place to confirm without doubt, that payments have reached and been accepted by the 'destination' bank account as provided within the 'users' profile (Bank Details).
b. Confirm how HMRC 'know' if a 'destination' bank account has NOT received the funds sent by HMRC.
c. Confirm 'what happens' to funds that are NOT received by the destination bank account - Example: If the destination Bank Account is CLOSED, and thus rejected automatically by ALL UK banks, and the recipient remains unawares. Where does that money go knowing it has NOT reached the destination bank account.
d. How much VAT remains unclaimed by businesses where reconciliations in HMRC show VAT refunds have remained unclaimed due to bank account 'tracing' failures.

Yours faithfully,

Mr Elliott

foi.team@hmrc.gsi.gov.uk on behalf of FOI Team,

Our ref: FOI2017/01977

Dear Mr Elliott,

Freedom of Information Act 2000 Acknowledgement

Thank you for your communication of 1st November which has been passed to
HMRC's Freedom of Information Team.

We have allocated the above reference which you should quote if you need
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The Team will arrange for a reply to be sent to you which will either
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Yours sincerely

HMRC Freedom of Information Act Team

foi.team@hmrc.gsi.gov.uk on behalf of FOI Team, HM Revenue and Customs

1 Attachment

Dear Mr Elliott,

I am writing in response to your request for information, received 1st
November.

Yours sincerely,

HMRC Freedom of Information Team