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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): inbound cases - requests for information - MARD Team action

General

A request for information is often the first step of the recovery process, and will usually involve confirming a debtor’s whereabouts, financial status or their assets here in the UK. All requests for information are to be treated as if they were UK income tax cases.

You are not required to provide information where

  • the request was not made in the proper way
  • we would not be able to get the information needed
  • the supply of the requested information would disclose any commercial, industrial or professional secret or
  • disclosure of the information would prejudice the security of the UK or otherwise be contrary to the law or public policy of the UK.

If you suspect that providing the information would disclose a secret or would prejudice the security of the UK refer to your line manager for advice.

Request denied

If you cannot comply with the request, notify the applicant country in writing of the reason for the refusal.

Withdrawal of request

A country may withdraw a request at any time, but any such request must be made in writing.

Action to take

On receipt

  • review all available HMRC systems for the information requested by the applicant country
  • liaise with colleagues as necessary.

Irrespective of the outcome

  • confirm action to the applicant country and
  • update systems accordingly.