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HMRC internal manual

Debt Management and Banking Manual

From
HM Revenue & Customs
Updated
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Customer Accounting Records: Create Customer Accounting Record (CAR) in SAFE for MARD

Arrangements are in place to enable European Member states to recover debts on behalf of another Member State. In HMRC, these arrangements are known as Mutual Assistance and Recovery of Debt (MARD). The European Communities Mutual Assistance (ECMA) team based in Liverpool are responsible for managing this process.

Create a Customer Account for a MARD customer

When the ECMA team receives details of a new debt and need to raise a charge in SAFE the first step is to check whether a Customer Account Record (CAR) already exists for the customer. Where a record exists, the team will raise a charge following the guidance at DMBM115040. Where a CAR does not exist a record has to be created using function Create Customer Account. Follow the guidance at DMBM101010 to do this.

Create a Customer Account for an EU Member State

Payments received for MARD charges are managed differently to other payments. These payments have to be paid over to the Member State where the debt originated. In SAFE, each Member State has its own CAR. The table below shows the CARs that have already been created.

Member State Code Business Partner Reference
     
Austria AT XX0000000002000
Belgium BE XJ0000000002001
Cyprus CY XK0000000002002
Czech Republic CZ XL0000000002003
Denmark DK XM0000000002004
Estonia EE XN0000000002005
Finland FI XY0000000002006
France FR XP0000000002007
Germany DE XQ0000000002008
Greece GR XR0000000002009
Hungary HU XK0000000002010
Ireland IE XL0000000002011
Italy IT XM0000000002012
Latvia LV XN0000000002013
Lithuania LT XY0000000002014
Luxembourg LU XP0000000002015
Malta MT XQ0000000002016
Netherlands NL XR0000000002017
Poland PL XS0000000002018
Portugal PT XT0000000002019
Slovakia SK XM0000000002020
Slovenia SI XN0000000002021
Spain ES XY0000000002022
Sweden SE XP0000000002023

If you need to set up a CAR for a new Member State, email the SAFE helpdesk.

Transferring MARD payments to a Member State

Details of payments that are posted to a MARD customer charge are also recorded on the CAR for the Member State as Unallocated Payments. The process for transferring payments to the Member State is explained in DMBM121035.

Further information

Advice on setting up MARD charges is shown at DMBM115030.