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HMRC internal manual

Debt Management and Banking Manual

Debt and return pursuit: foreign cases: Mutual Assistance in the Recovery of Debt (MARD) (non-EU countries): roles and responsibilities


Enforcement Technical Team

The Enforcement Technical Team is the operational policy owner for MARD in HMRC. The team provides advice and support to colleagues on the maintenance and development of policy and changes in the law on mutual assistance in the field of debt recovery.

The MARD Team

The MARD Teamd is the main operational contact point for cases referred to and from tax authorities in foreign countries. It receives and processes:

  • inbound requests for assistance from a foreign country
  • outbound requests for assistance in respect of indirect taxes and duties received from any team dealing with the enforcement of an indirect tax or duty debt.

The National Non-Resident Unit

The National Non-Resident Unit (NNRU) based in Bradford is a specialist office dealing with UK direct tax customers who live abroad (both inside and outside the European Union (EU)), but who owe UK tax.

When a case is transferred to them they will

  • make final applications for payment
  • handle queries and
  • consider time to pay requests.

If they are unsuccessful in collecting a direct tax debt over the threshold agreed with the country concerned and the debtor lives in that country, they will send a request to that country for assistance in recovering the debt.

Other teams involved in the enforcement of a UK tax or duty debt

Inbound cases

Debt Management (DM) staff may be asked by the MARD team to:

  • serve legal documents received from another country to a debtor living within the UK
  • recover a direct tax debt received from a foreign country using the normal UK recovery procedures.

EIS is responsible for taking action to bankrupt or wind up a debtor living in the UK on behalf of a foreign country.

Outbound cases

DM staff are responsible for identifying and making appropriate requests for assistance from other countries for information, the serving of legal documents or for recovery action via the MARD team or the NNRU as appropriate. These include:

  • Debt Technical Offices (DTOs)
  • Field Force
  • EEC Team
  • Non VAT Debt Team
  • the Large Debt Unit
  • the Non Established Taxable Persons Unit
  • the Central Community Transit Office
  • Personal Transport Unit
  • Account Teams for indirect taxes and duties
  • Bradford Enforcement Unit
  • Enforcement and Insolvency Service and
  • any other team involved in the enforcement of a UK tax or duty debt.