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HMRC internal manual

Debt Management and Banking Manual

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HM Revenue & Customs
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Debt and return pursuit: foreign cases: Mutual Assistance in the Recovery of Debt (MARD) (EU States): requests for information sent to other member states

General

A request for information is often the first step of the recovery process, and will usually involve confirming a debtor’s whereabouts, financial status or their assets in another member state.

A request for information should be made using the standard e-form.

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Review the case to check for suitability.

  • Do you have information to suggest that the taxpayer is resident/established in the requested member state or has assets there?
  • Is the request linked to a UK tax or duty debt covered by the agreement? See DMBM560015 for more information about the taxes and duties covered by the agreement.

Sending a request

If the case is suitable:

  • prepare the request for information e-form completing all mandatory fields(This content has been withheld because of exemptions in the Freedom of Information Act 2000)
  • send the e-form in XML format to the other member state(This content has been withheld because of exemptions in the Freedom of Information Act 2000)
  • input the details into the statistical database
  • BF the case for seven calendar days.

If you haven’t received an acknowledgement from the requested member state when the BF expires, send an updated e-form(This content has been withheld because of exemptions in the Freedom of Information Act 2000) .

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Request does not contain all required information

If the request does not contain all the information the requested member state needs in order to action it, they will send you an updated e-form within 7 calendar days. They will

  • (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)

Missing information available

If you can provide the missing information, send an updated e-form to the requested member state and provide the missing information(This content has been withheld because of exemptions in the Freedom of Information Act 2000) .

Missing information not available

If you are not able to provide the missing information, send an updated e-form to the requested member state and explain why the missing information can’t be provided(This content has been withheld because of exemptions in the Freedom of Information Act 2000) .

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Request rejected

If the requested member state rejects your request for assistance, they will send you an updated e-form within seven calendar days. They will:

  • (This content has been withheld because of exemptions in the Freedom of Information Act 2000) acknowledge its receipt
  • (This content has been withheld because of exemptions in the Freedom of Information Act 2000) explain why they cannot deal with the request.

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Request accepted

The requested member state will acknowledge the receipt of the request by ticking section 6(1) of the e-form.

When replying to your request, they will either:

  • send you the information requested by completing the relevant part of section 6 of the e-form
  • tell you why they can’t provide the requested information by completing relevant part of section 6 of the e-form.

On receipt review the response to consider your next action. Close your MARD case if appropriate

Withdrawal of request

You may withdraw your request for assistance at any time. To do so, send an updated e-form to the requested member state(This content has been withheld because of exemptions in the Freedom of Information Act 2000) .