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HMRC internal manual

Debt Management and Banking Manual

Maintain charges (financial) by IT system: Maintain charge (financial) in SAFE: Reallocations in SAFE for MARD customer records

Payments returned to E.U. Member States

Payments recovered from taxpayers under the Mutual Assistance and Recovery of Debt(MARD) arrangements are paid to E.U. Member States where the debt originated.

Special Customer Account Records (CARs) have been set up for all pre-existing MemberStates. In addition, each MARD taxpayer has their own CAR. When a payment is receivedagainst a MARD taxpayer’s record, SAFE uses an automatic process to copy the paymentdetails to Unallocated Payments for the relevant Member State.

Once the process is run, the payment details will appear on the Unallocated PaymentsWorklist. A user reviewing the worklist will identify all payments for a particular MemberState including payments brought forward from previous worklists. Where the total paymentsheld are £1000 or more, or the period between the date of payment and the current date isnearing one month, the user transfers the payments to OAS for onward payment to thatMember State.

If the accumulated payments are less than £1000 the items on the worklist are B/Fd for alater review. If the date between the payment date and the current date is more than 21days, proceed with the transfer to OAS.

Where any of the payments on the Unallocated Payments Worklist is a cheque payment thenthe transfer to OAS should not be made until 14 days after the cheque is received to avoidany complications with the cheque being returned unpaid.

Reallocations from MARD taxpayer records

These follow the usual reallocation rules described at DMBM121025.