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HMRC internal manual

Debt Management and Banking Manual

From
HM Revenue & Customs
Updated
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Debt and return pursuit: foreign cases: Mutual Assistance in the Recovery of Debt (MARD) (EU States): exchange of information without prior request

Member states may tell each other about tax or duty refunds (except VAT refunds) that they intend to pay to a person or company resident or established in that other state, without that other state making a formal request for the information.

The sharing of such information must not be used as a reason to delay any refund due to the taxpayer.

All such exchanges of information must be made via the UK International Debt Unit, MARD team.

Notifying another member state of a UK tax or duty refund

If you become aware of a tax or duty refund, other than a VAT refund, due to a taxpayer who is living in, or established in, another member state, notify the International Debt Unit, MARD team immediately. Tell them:

  • the taxpayer’s name
  • the taxpayer’s address in the other member state
  • the amount of refund due
  • the UK tax or duty type that the refund is in respect of
  • when you think the refund will be made.

Action in the International Debt Unit, MARD team

Send a(This content has been withheld because of exemptions in the Freedom of Information Act 2000) message to the other member state to advise them of the expected refund. (This content has been withheld because of exemptions in the Freedom of Information Act 2000) Close your case.

Keep a record of the number of such exchanges you send for EU statistical purposes.

If the other member state sends you a recovery request and asks you to set off the refund against their debt, deal with the request as per the guidance at DMBM560110.

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Notifications from other member states of a foreign tax or duty refund

Another member state may tell the International Debt Unit, MARD team about a tax or duty refund, other than a VAT refund, that they intend to make to a taxpayer who is living in, or established in, the UK. They will either:

  • send a completed request for information e-form to advise of the refund
  • send a(This content has been withheld because of exemptions in the Freedom of Information Act 2000) message.

Action in the International Debt Unit, MARD team

On receipt, check(This content has been withheld because of exemptions in the Freedom of Information Act 2000) to see if the taxpayer owes any UK tax or duty debts.

If the taxpayer doesn’t owe any UK tax or duty debts, close your case.

If the taxpayer owes a UK tax or duty debt for the same tax or duty type as the refund:

  • arrange for the case to be transferred to you(This content has been withheld because of exemptions in the Freedom of Information Act 2000)
  • send a request for recovery to the other member state as per the guidance at DMBM560170.

Keep a record of the number of such exchanges you send for EU statistical purposes.