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HMRC internal manual

Debt Management and Banking Manual

HM Revenue & Customs
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Debt and return pursuit: foreign cases: Mutual Assistance in the Recovery of Debt (MARD) (EU States): about requests for notification


A request for notification is, in many states, an important part of the recovery process.

The document to be notified will be an instrument or a decision (including a legal decision such as a court judgment) from the applicant member state that gives details of the debt in that state.

A member state will only ask for assistance in notifying such documents if they are unable to notify the documents themselves, or if such notification would give rise to disproportionate difficulties.

A request for notification should be made using the standard e-form and must be accompanied by a Uniform Notification Form and the documents to be notified.

Notifying documents

The documents will normally be notified by the International Debt Unit, MARD team by post via recorded delivery. However, exceptionally it may be necessary to ask the Field Force or EIS Summary Warrant Team to arrange for the documents to be notified in person. For instance, where:

  • another member state specifically requires the document(s) to be delivered to the addressee in person for legal reasons
  • there are a number of notifications at the same time for the same debtor at the same address
  • notification by post is unsuccessful, but we have information to confirm that the notification address is correct.

As well as the documents to be notified a Uniform Notification Form and a MARD1 SEES letter will also be sent to the taxpayer.