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HMRC internal manual

Debt Management and Banking Manual

HM Revenue & Customs
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Debt and return pursuit: Child Benefit overpayments: customer resident abroad

Recovery under MARD

If there is no reply from the customer and they reside in one of the reciprocal countries listed above, consider recovery under MARD; see DMBM560520.

Austria Finland Liechtenstein Republic of Ireland
Belgium France Lithuania Romania
Bulgaria Germany Luxembourg Slovakia
Croatia Greece Malta Slovenia
Cyprus Hungary Netherlands Spain
Czech Republic Iceland Norway Sweden
Denmark Italy Poland Switzerland
Estonia Latvia Portugal  

Action to take

  • Recall the Child Benefit decision file from storage using the HUB. The file should contain a copy of the original decision letter, the name and address of the FA and any FA reference numbers (all FA contact details are held locally and can be accessed via the A-Z index). (This content has been withheld because of exemptions in the Freedom of Information Act 2000)
  • Send a MARD form RO17 to the appropriate FA to request recovery. Attach a signed copy of the overpayment decision letter. The Republic of Ireland FA also require a breakdown of the overpayment so attach a copy of the CH44.
  • The form must be signed and dated otherwise it will not be accepted by the FA as a formal request to pursue the debt.
  • Set BF delayed code 1, BF code 4 and BF period 12 weeks.
  • Update the MARD Control spreadsheet.

No response from the FA

  • Issue a reminder.
  • (This content has been withheld because of exemptions in the Freedom of Information Act 2000)