Recommendation 10

We have raised this case with HMRC on several occasions in the past, but the taxpayer affected has continued to receive letters, including demands for payments.32 HMRC told us that addresses on its VAT system feed through into other systems, including for customs purposes. But the corrections it has made to addresses on the VAT system have not always fed through to these other systems and HMRC accepted its systems still need to catch up. It said until they do there was still a risk that the affected taxpayer will receive further letters in error.33 HMRC said it was not confident it will recover all of the outstanding debts it is pursuing in this particular case.34