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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) (non-EU countries): retention of documents and statistics - MARD team and NNRU action

Retention of documents

All file action sheets and closed Non EU MARD files must be retained in line with guidance on the retention of records.

Statistics

On request,

  • pull off statistics for the timescale specified(This content has been withheld because of exemptions in the Freedom of Information Act 2000) and
  • send them to Enforcement Technical Team Liverpool.

These should include any details specified in the relevant MOU or MOA and may include:

  • number of requests for information sent to and received from each foreign country
  • number of requests for notification sent to and received from each foreign country
  • number of requests for recovery (or precautionary measures)

    • sent to and received from each country and
    • the amount of the claims involved
  • number of requests for recovery

    • sent and received in respect of each tax type and
    • the amount of the claims involved.