VAT Real-Time Risk IBI VAT Analytics Dashboard

Transcription

1 VAT Real-Time Risk IBI VAT Analytics Dashboard Introduction & Recording of VAT RTR Yields 1. Introduction Since its introduction in July 2012, data from VAT RTR interventions has been recorded in the VAT Analytics Dashboard in IBI and is available to all staff with an interest in the performance of VAT RTR. The Dashboard may be accessed by selecting the Dashboards/VAT Analytics tabs in IBI. Between July 2012 and November 2013, the data gathered in the VAT Dashboard was collated from RTR Workitems in ITP/ITS. However, since the integration of the ITP and ICM systems in November 2013, additional fields have been created to allow for the collection of RTR data in ICM. This allows for a more consistent view of performance across all Districts and is intended to identify yields arising from both disallowed/rejected or disapproved VAT repayments/refunds and from additional VAT and non-vat yields arising from RTR interventions. As the VAT Analytics Dashboard forms the basis of Performance Reports for senior management, the purpose of this note is twofold; a) To provide some practical advice on the recording of yield upon the closure of VAT RTR interventions; and b) To provide guidance on the information displayed in the Dashboard. It is essential that Officers dealing with the RTR interventions and their managers are familiar with the origins and meanings of the data shown in the Dashboard. This knowledge is also necessary to ensure that all relevant yields are fully reflected and credited to the relevant District for all interventions, and that yields are recorded as consistently as possible across all Districts

2 2. Recording of VAT RTR Yield Points to Note It should be borne in mind that any yields shown in the VAT Dashboard will reflect yields which arise from the following sources only: 1) Full/Partial Disallowance, Rejection or Disapproval of a VAT refund/repayment workitem amount in ITP (input through Case Select/ICM since December 2013) by the Officer dealing with the RTR intervention, following a profile interview, aspect query or audit. (This cumulative amount will be shown in the Refund/Repayment Amount Stopped field, see Fig.s 1 & 2, section 3) 2) Yields recorded in the ICM/ACM Settlement Details screen, including all VAT and non-vat yield amounts identified as a result of a VAT RTR intervention. Note that any fully/partially disallowed, rejected or disapproved VAT refund/repayment workitem amounts also constitute yield, and as such should be recorded by the Officer in ICM before closure of that intervention (shown in the ICM VAT Yield Amount and Other ICM Yield Amounts Fields, see Fig. 2, section 3). In both 1) and 2), yields in both ITP and ICM will only be reflected in the dashboard following finalisation and closure (i.e of the workitem in ITP, and of the case in ICM/ACM). The following scenarios have been identified as requiring particular consideration in ensuring the accurate reflection of yields in the Dashboard: a) Closure of VAT RTR Interventions in ICM prior to referral/escalation to audit In cases where a decision has been made to escalate an intervention to audit, particular care must be taken to ensure that the intervention is not first closed in ICM and subsequently re-opened as an audit in ACM. In such circumstances, the originating VAT RTR source-marker in ICM will be broken and any audit yield arising subsequently will not be attributed to VAT RTR.

3 This issue is particularly relevant in Districts where VAT Compliance/Customer Service functions and VAT Audit functions are dealt with in separate ICM/ACM Teams. Where a VAT RTR intervention in ICM is being escalated to Audit, it is essential that the Case Manager/Selector should Case-Transfer the case to the appropriate ICM/ACM Team if necessary. The transferred case will then appear in the Transferred list of cases of the manager/case selector of that ICM Team. Details of this procedure are provided in Section 6 of the VAT RTR ITP to ICM Interface Development User Guide dated November 2013: VAT RTR-ITP Interface Development User Guide b) Treatment of Disallowed/Rejected/Disapproved Repayment/Refund In cases where a VAT Repayment/Refund Claim is to be disallowed, rejected or disapproved following an intervention or audit, under no circumstances should the reduction in VAT credit be made by amending the original VAT Return in ITP. The amendment of a VAT Return in ITP has the effect of closing any workitem associated with that return and opening an entirely new workitem for the reduced value of the claim. If this second workitem is subsequently approved, there will be no record of the reduction of the original credit amount claimed, and in fact the value of the amended claim will be recorded as having being approved in full. In all cases where a claim for VAT credit is to be disallowed, rejected or disapproved, the instructions contained in O.I No. 93 should be adhered to: O.I No.93 -Disallowing/Rejecting/Disapproving VAT Claims/Credits in ITP 3. Dashboard Field Descriptions After opening the VAT Analytics Dashboard in IBI, an overview of VAT RTR performance is provided in the Table at the left-hand corner of the VAT Analytics homepage:

4 Figure 1: VAT Analytics Dashboard Home Screen The table itself is divided into 13 different data fields for both the VAT RTR System and for the MRA/ANRA system: Figure 2: VAT Dashboard Overview table A summary of the values shown in some of the Dashboard Overview fields (in blue text) is available by hovering over the required figure. A detailed breakdown of the values shown in each of the Dashboard Overview fields (in blue text) is available by simply clicking on the required figure in the above table. A Work Items Report

5 screen will open with further details which can be interrogated by the user by selecting the required paramaters in the fields provided to the left of the screen. The Dashboard user can view Data for their own Region and/or District and by Risk Type and Date by simply selecting the required parameters beneath the table. The source and description of each of the 13 fields is set out below: Total Stopped (Source: ITP): This is the total number of VAT RTR workitems generated in the CASEMGT workgroup in ITP for the selected period. RTR Workitems in ITP may be generated by ESKORT RTR Risk Rules (Red/Orange/Green) or by MRA/ANRA stopping conditions (MRA and ANRA workitems may also include Risk rules, however the Risk case total is for Risk WIs only) WI Closed (Source:ITP) This is the total number of WIs generated during the selected period which have a status of closed in ITP. Although the ICM/Case Select figure may be similar, the dashboard figure is based only on WIs with a status of closed in ITP. WI Open (Source:ITP): This is the total number of WIs generated during the selected period which have a status of not started, processing or deferred in ITP, i.e not closed or processed in ITP. Auto-Closed (Source:ITP): This is the total number of WIs which were generated during the selected period and subsequently automatically closed in ITP, most notably Orange Risk WIs which are automatically closed if not assigned from Case Select within a 60-day period following creation in ITP. Risk Identified (Source:ITP): This is the total number of WIs generated within the selected period and closed in ITP (through ICM since November 2013), in which the Officer dealing with the RTR

6 intervention has indicated that a risk has been identified which relates to the Workitem. This risk is indicated by the Officer upon completion of the Risk Evaluation Detail popup screen which opens immediately before the WI is closed in ITP, and provides the following four options: Risk identified resulting in yield Risk identified - no yield but positive outcome Risk Identified but action deferred at this time No risk identified at this time % Risk Identified (Source:ITP): As above, this field expresses the number of WIs generated within the selected period and subsequently closed in ITP (through ICM since November 2013), where a risk has been identified by the Officer dealing with the RTR intervention, as a % of the total number of WIs generated during the selected period and subsequently closed (ex. Auto Closed) in ITP. Refund/Rep Stopped (Source:ITP): This is the number of WIs generated during the selected period in which a repayment or refund has been fully or partially disallowed/rejected/disapproved and closed in ITP (through ICM since November 2013). % Refund/Rep Stopped (Source:ITP): This is the number of WIs generated during the selected period in which a repayment or refund has been fully or partially disallowed/rejected/disapproved and closed in ITP (through ICM since November 2013) as a % of the workitems closed (excludes Orange Risk Items and Auto-Closed WIs). Refund/Repayment Amount Requested (Source:ITP): This is the total value of Refund/Repayment WIs generated during the selected period.

7 Refund/Repayment Amount Stopped (Source: ITP): This is the total value of disallowed/rejected/disapproved Refund/Repayment WIs generated during the selected period ICM VAT Yield Amount (Source: ICM/ACM): This is the total value of all VAT yield recorded in ICM arising as a result of an VAT RTR intervention (i.e Aspect Query/Profile Interview/Audit). Yield can arise as a result of either the disallowance/rejection/ disapproval of VAT credit claimed and/or the identification of other VAT liabilities in that case. The ICM Yield Amount figure includes tax, interest and penalties applicable. Both the values of disallowed/rejected/disapproved VAT claims and/or the value of any other VAT yields from interventions in that case arising from a VAT RTR workitem should be recorded as VAT yield in the Settlement Details screen in ICM/ACM in order to be reflected in the ICM VAT Yield field in the Dashboard (see Figure 3). If both types of yield arise in any given case, these values should be added to provide a combined VAT yield figure in this field. Other ICM Yield Amount (Source: ICM/ACM): Similar to the above, this is the value of any additional non-vat yield arising from an intervention undertaken on the basis of an VAT RTR Workitem and recorded in ICM/ACM. This field reflects non-vat yields only and the values are derived from any non-vat yields recorded in the Settlement Details screen in ICM/ACM (Figure 3). Again, the ICM Yield Amount figure includes tax, interest and penalties applicable.

8 Figure 3 ICM Settlement Details screen, showing VAT and non-vat yields as they will be counted in the RTR Dashboard 4. Contact Us As indicated in the introduction to this paper, the above is intended to provide a general introduction to the basic functionality of the VAT Analytics Dashboard. It is intended that further briefing on the more advanced functionality of the dashboard will be provided in due course. For queries or problems relating to the operation of the VAT Analytics Dashboard, please VAT & Business Projects Unit, Planning Division at the following address: PD VAT and Business Projects Branch Issued: April 2014 VAT & Business Projects Unit, Planning Division, Limerick.