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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) (non-EU countries): sending and receiving information - MARD team and NNRU action

Transmission and communication between the UK and foreign countries

All information exchanged should normally be in writing.

Outgoing Requests

When you first send a request to a foreign country, check (This content has been withheld because of exemptions in the Freedom of Information Act 2000) to see whether a translation is necessary. If it is, you need to provide a translated copy of:

  • your covering letter and
  • the instrument permitting enforcement.

There is no need to send translated copies of the request forms however as these have already been agreed with the foreign countries. NB any supplementary information i.e. free text may require translation.

Incoming Requests

The same rules apply to requests sent from other countries. If you receive a request for assistance from a foreign country without the proper translations and the (This content has been withheld because of exemptions in the Freedom of Information Act 2000) documents should be translated, ask the applicant country to:

  • translate the documents and
  • send the request again.

Requests for documents to be translated

Where you identify post that needs translating:

  • keep a record of the date of receipt/stamp with date of receipt
  • send to Translation Unit via fax/e-mail with form C&E54 following the Data Handling guidance.
  • (This content has been withheld because of exemptions in the Freedom of Information Act 2000) and
  • note relevant HMRC systems as appropriate.

Security of information

Follow the guidance on Data Handling to identify which protective markings should be used and how the information should be handled.