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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 notification received from other member states - International Debt Unit, MARD team action

Initial action

Review the case to check for suitability(This content has been withheld because of exemptions in the Freedom of Information Act 2000) .

Set up a new case (This content has been withheld because of exemptions in the Freedom of Information Act 2000) .

Request does not contain all required information

If the request doesn’t contain all the information you need in order to action it:

  • (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) ask the applicant member state to provide the missing information
  • send the updated e-form to the applicant member state within seven calendar days of the receipt of the request
  • (This content has been withheld because of exemptions in the Freedom of Information Act 2000) .

On receipt of the additional information, send an updated e-form to the applicant member state to acknowledge the receipt of the additional information and deal with as below - ‘Request accepted’.

If the applicant member state can’t provide the missing information, they will send you an updated e-form and explain why it can’t be provided. If you can action the request without this additional information, deal with as below - ‘Request accepted’. If you are unable to action the request without this additional information, deal with as below - ‘Request rejected’.

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Request rejected

If the request is not accepted:

  • (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 you can’t deal with the request
  • send the updated e-form to the applicant member state within seven calendar days of the receipt of the request
  • (This content has been withheld because of exemptions in the Freedom of Information Act 2000)
  • close your case.

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Request accepted

If the request is accepted:

  • acknowledge the receipt of the request within seven calendar days of the receipt by(This content has been withheld because of exemptions in the Freedom of Information Act 2000) returning the updated e-form to the applicant member state
  • check HMRC systems to confirm the debtor is at the address mentioned in the request:

    • if our systems show that the debtor is at the notified address, arrange for the documents to be notified as requested
    • if our systems show a different address for the debtor and the address provided by the other member state is not in the debtor’s address history but is a valid UK address, send the documents to both addresses
    • if there is no record of the debtor on our system but the address provided by the applicant member state is a valid UK address, arrange for the documents to be notified to the address provided by them.

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Notification by post

  • Send a completed MARD1 SEES letter, the Uniform Notification Form and the documents to be notified to the taxpayer by recorded signed for.
  • Monitor ‘track and trace’ delivery on the Royal Mail website using the recorded delivery reference.

When proof of delivery is confirmed on the website:

  • send an updated e-form(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)
  • close the case.

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Debtor not at address

If the debtor is not at the address,(This content has been withheld because of exemptions in the Freedom of Information Act 2000) explain why the documents could not be notified and send the updated e-form to the applicant member state. Close your case.

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Notification in person

If notification in person is appropriate and the debtor is living in England, Wales or Northern Ireland, refer the case to the nearest Field Force office to where the debtor lives.

If the debtor lives in Scotland, refer the case to the EIS Summary Warrant Team.

Send:

  • a covering letter explaining the action that needs to be taken in each case and the deadlines that apply
  • the MARD1 SEES letter to be passed to the debtor
  • the Uniform Notification Form
  • the documents to be notified.

The Field Force agent/EIS Summary Warrant Team will advise you when notification has been made, or if notification is not possible, why.

If notification is successful, they will provide you with a completed ‘Certificate of service’.

Advise the other member state of the outcome(This content has been withheld because of exemptions in the Freedom of Information Act 2000) .

Close your case.

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Debtor requests a copy of the Uniform Notification Form in a different EU language

A debtor may ask for a copy of the Uniform Notification Form to be sent to them in another official language of the European Union. However, any such request must be made within seven days of receipt of the original notification form. If you receive such a request within the seven-day period:

  • open the original e-form(This content has been withheld because of exemptions in the Freedom of Information Act 2000)
  • change the language to the language requested
  • print the form in the language chosen
  • send it to the debtor.

If notification is in person, the request for a copy of the Uniform Notification Form in another EU language will come to you via the Field Force/EIS Summary Warrant team. On receipt of such a request, send the debtor a copy of the Uniform Notification Form in the requested language by post. Do not ask Field Force/EIS Summary Warrant team to notify the translated document in person.

Providing a copy of the Uniform Notification Form to the debtor in another language of the European Union doesn’t affect the date of notification. The date of notification of the documents remains the same and is the date the original documents were notified to them.

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Withdrawal of request

A member state may withdraw a request for assistance at any time by sending an updated e-form(This content has been withheld because of exemptions in the Freedom of Information Act 2000) . On receipt of such a notification:

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