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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): requests for notification received from other member states - Field Force/EIS Summary Warrant Team action

General

Another member state may ask HMRC to notify documents on their behalf to one of their debtors living within the UK. The International Debt Unit, MARD team will normally notify such documents themselves by post. However, if notification by post is not appropriate, the International Debt Unit, MARD team will ask you to arrange to notify the documents in person.

The MARD team will send you:

  • a covering letter, which will explain the action you need to take in each case and the deadlines that apply
  • a MARD1 SEES letter to be passed to the debtor
  • a Uniform Notification Form
  • the documents to be notified to the debtor on behalf of the other member state.

Field Force action

If the debtor lives in England, Wales or Northern Ireland, you must serve the MARD 1 SEES letter, the Uniform Notification Form and the accompanying documents personally within the timescales given. Once you have served the documents, you must complete a SEES MARD certificate of service.

EIS Smmary Warrant Team action

If the debtor lives in Scotland, instruct the Sheriff Officer to effect personal service of the MARD 1 SEES letter, the Uniform Notification Form and the accompanying documents and provide you with a certificate of service.

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After service

Once the documents have been served:

  • advise the International Debt Unit, MARD team immediately of the date they were served
  • return the certificate of service and copy documents to them.

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Debtor not at address

If the documents can’t be served because the debtor is not at the address provided:

  • notify the International Debt Unit, MARD team immediately
  • destroy the documents securely.

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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:

  • serve the English Uniform Notification Form and accompanying documents
  • advise the debtor that the International Debt Unit, MARD team will send them a copy of the Uniform Notification Form in their requested language by post
  • notify the International Debt Unit, MARD team immediately of the debtor’s request.

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.