DMBM560195 - Debt and return pursuit: foreign cases: Mutual Assistance in the Recovery of Debt (MARD) (EU States): document retention and statistics
You should check the other guidance available on GOV.UK from HMRC as Brexit updates to those pages are being prioritised before manuals.
Retention of documents
All file action sheets and closed EU MARD files must be retained in line with the guidance on the retention of records.
Each member state must send the Commission statistical information on the requests it sends and receives each calendar year. The return must cover all requests sent or received by the UK, not just those that are the responsibility of HMRC.
The information must be reported to the Commission by 31 March each year and must be on the relevant excel form provided(This content has been withheld because of exemptions in the Freedom of Information Act 2000) . The order of the columns and the member states must not be changed on the form(s).
Model A return - general information on the number and amounts of requests
This should include details of the:
- number of requests for information sent to and received from each member state
- number of requests for notification sent to and received from each member state
- number of requests for precautionary measures sent to and received from each member state
requests for recovery:
- the number of requests sent to and received from each member state
- the amount of the claims involved
- the amounts recovered during the calendar year.
Model B return - information on the nature of the claims
This should include details of the amount of claims involved for requests for recovery sent and received by tax type.
Model C return - information on other forms of assistance
This should include details of the number of:
- exchanges of information without request sent and received from each member state
- requests for presence of an official from other member states sent or received from each member state.
Completing the returns
When completing the return:
- include the name of the member state as the UK and insert the year for the return
- express all amounts in EUR
- if the same request is sent to more than one member state, each request must be counted separately
- a single request concerning several debts must be reported as one request
- a request that has been withdrawn in the same calendar year in which it was sent should only be counted if the requested member state had already taken action on the request before it was withdrawn.
After the return has been completed
Send the completed returns to the MARD & Insolvency Policy & Strategy Team (MIPS).