Beta This part of GOV.UK is being rebuilt – find out what this means

HMRC internal manual

Debt Management and Banking Manual

From
HM Revenue & Customs
Updated
, see all updates

Debt and return pursuit: foreign cases: Mutual Assistance in the Recovery of Debt (MARD) (EU States): requests for notification sent to other member states - International Debt Unit, MARD team action

General

A request to notify documents to a debtor living in another member state will be made by the International Debt Unit, MARD team using the standard e-forms.

International Debt Unit, MARD team action {#}

Review the case to check for suitability.

  • Do you have an address for the debtor in the other Member State?
  • 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.
  • Do you have the documents to be notified?

Sending a request

If the case is suitable:

  • prepare the request for notification and Uniform Notification e-form completing all mandatory fields(This content has been withheld because of exemptions in the Freedom of Information Act 2000)
  • ensure you have an electronic or scanned version of the document to be notified
  • send the e-form in XML format and the document to be notified to the other member state(This content has been withheld because of exemptions in the Freedom of Information Act 2000) using the appropriate(This content has been withheld because of exemptions in the Freedom of Information Act 2000) mailbox for the debt
  • (This content has been withheld because of exemptions in the Freedom of Information Act 2000)
  • 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) .

Top of page

Request does not contain all required information

If the request doesn’t contain all the information the requested member state needs in order to action it, 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) ask you to provide the missing information.

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) .

Top of page

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 can’t deal with the request.

Top of page
 

Request accepted

The requested member state will acknowledge the receipt of the request by (This content has been withheld because of exemptions in the Freedom of Information Act 2000)

When replying to your request, they will either:

  • send you an updated e-form (This content has been withheld because of exemptions in the Freedom of Information Act 2000) , to tell you when the notification was made
  • tell you why they can’t notify the documents as requested (This content has been withheld because of exemptions in the Freedom of Information Act 2000)

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) .