Beta This part of GOV.UK is being rebuilt – find out what this means

HMRC internal manual

Debt Management and Banking Manual

From
HM Revenue & Customs
Updated
, see all updates

Debt and return pursuit: foreign cases: Mutual Assistance in the Recovery of Debt (MARD) (EU States): sending and receiving requests for assistance

How requests are made

Requests for assistance to or from the UK can only be made through the UK International Debt Unit, MARD team, regardless of the tax or duty type concerned.

All requests for assistance should be made using the standard electronic form(s)(This content has been withheld because of exemptions in the Freedom of Information Act 2000) . Where that is not possible for technical reasons, a word version of the form(s) should be used.(This content has been withheld because of exemptions in the Freedom of Information Act 2000)

(This content has been withheld because of exemptions in the Freedom of Information Act 2000)

Requests to another member state

The International Debt Unit, MARD team will complete the relevant MARD e-form(s) for requests in respect of a tax or duty debt collected by HMRC(This content has been withheld because of exemptions in the Freedom of Information Act 2000) .

 

Requests from other member states

The International Debt Unit, MARD team will handle all requests in respect of another member states equivalent of a:

  • UK tax or duty debt collected by HMRC
  • UK local authority tax debt (e.g. council tax debt)
  • UK vehicle excise debt collected by the DVLA.

Requests from other member states for an agricultural levy debt not collected by HMRC are the responsibility of DEFRA or the devolved authorities, depending on the address of the debtor.(This content has been withheld because of exemptions in the Freedom of Information Act 2000)

(This content has been withheld because of exemptions in the Freedom of Information Act 2000)

Requests from other member states in respect of VAT, Excise or Customs Duty debts, where the debtor is resident in, or has assets in the Isle of Man must be transferred to the Isle of Man for action.(This content has been withheld because of exemptions in the Freedom of Information Act 2000)

Top of page

Language

There is no need to translate any of the standard e-forms, as each member state can open these in their own language. However, if, exceptionally, requests are not sent using the standard e-forms, the request form and, where appropriate, the Uniform Notification Form or Uniform Instrument Permitting Enforcement, must be sent in the language of the requested member state.

If the request is a notification request, the documents to be notified do not need to be translated into the language of the requested member state.

The requested member state may ask the applicant member state to translate any other document that may accompany the request, if required.

Monetary limits

There is no monetary limit attached to a request for information or notification. However, member states will not normally take recovery action unless the debt is for more than 1,500 euros. This is the total debt and can include, for instance, an income tax debt plus any interest due on it, VAT and costs.

Top of page

Time limits

Member states are not obliged to grant assistance for a request where the debt is more than five years old (dating from the due date of the claim) unless:

  • the claim or the initial instrument permitting enforcement is contested; in which case, the five years begin from the date when the claim or the Instrument Permitting Enforcement can no longer be contested
  • payment is postponed or Time to Pay agreed is by the applicant member state; in which case the five years begin from the date the entire payment period has come to an end.

However, in those cases, member states are not obliged to grant assistance if the claim is more than ten years old (dating from the due date of the claim).