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HMRC internal manual

Debt Management and Banking Manual

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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): inbound cases - requests for assistance - MARD Team initial action

You may receive a request from a foreign country for

  • information, such as confirmation of an address
  • notification of legal documents or
  • recovery of a tax or duty debt.

Initial Action

In all cases on receipt of a new request review the case to check for suitability

  • is it clear which type of request is being made (i.e. information, notification or recovery)?
  • is it accompanied by any translation needed? (This content has been withheld because of exemptions in the Freedom of Information Act 2000) . If not, return it to the applicant country requesting a full translation and explaining that we cannot proceed without this
  • does the request relate to

    • the debtor
    • any other person liable for settling the debt under the law of the applicant country or
    • any third part holding assets belonging to either of those listed above?
  • is the request in the name of a person living in the UK or with a place of business in the UK?
  • if it is a request for notification, are two copies of the document provided?
  • if it is a request for recovery

    • is a copy of the Instrument permitting enforcement included?
    • are the calculations, conversions and exchange rate correct?
    • are the age of the debt and the limitation date provided?
    • is the amount of the debt shown in both UK sterling and the currency of the applicant country?

Case meets criteria

(This content has been withheld because of exemptions in the Freedom of Information Act 2000)

No existing case

If there is no existing case:

  • set up a new Non EU MARD file
  • (This content has been withheld because of exemptions in the Freedom of Information Act 2000)
  • issue an acknowledgement to the applicant country within 5 working days of receipt on the section (and 7 working days of receipt in the UK) via post.

Existing case

If there is an existing case, either for the same or a different country

  • follow the procedures above and
  • (This content has been withheld because of exemptions in the Freedom of Information Act 2000)
  • if an existing case is still live, send the new case to the office handling it so that the two debts can be linked.
  • issue an acknowledgement to the applicant country within 5 working days of receipt on the section (and 7 working days of receipt in the UK) via post
  • file papers in the Non EU MARD file.

Request for information

Follow the guidance at DMBM560280.

Request for notification / recovery

Follow the guidance at DMBM560290 and DMBM560300.

Case does not meet criteria

If the case does not meet the relevant criteria

  • book in
  • reject it and
  • notify the applicant country of the reasons.