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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 notification - MARD Team action

Definition of an instrument

An instrument is a document or a decision (including a legal decision such as a court judgment) from the applicant country that gives details of the debt in that country. In some foreign countries, notification of the instrument is an important part of the recovery procedure.

General

If a single instrument covers more than one foreign claim against a person, you should treat it as a single claim.

Do not question the validity of the instrument. You can however query whether the instrument is correctly completed for example if there are clear omissions.

Action to take

  • check HMRC systems to confirm address
  • where the address is confirmed:

    • take a copy of the instruments to be notified
    • prepare a letter MARD (Non EU) 1 and send to the debtor together with the documents to be served (i.e. a copy of the instrument plus the translation) by recorded delivery
    • update the database / action sheet
    • (This content has been withheld because of exemptions in the Freedom of Information Act 2000)
    • ‘track and trace’ delivery on the Royal Mail website using the recorded delivery reference.

When proof of delivery is confirmed on the website

  • inform the applicant country that the documents have been successfully served
  • update the database / action sheet and
  • close the case.

Debtor not at address

If notification is unsuccessful because the debtor is not at the address provided,

  • take tracing action
  • reissue the papers if a new address is found and
  • advise the applicant country accordingly.

If you cannot trace a current address,

  • send the applicant country:

    • an explanation of why notification has not been served and
    • return the documents to them if requested
  • close the case as normal.

Postal notification unsuccessful

If postal notification is unsuccessful because the debtor refuses to accept the documents transfer the case to the appropriate DTO or Field Force (FF) support office.

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

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

Hand delivery in special circumstances

You may also need to ask the DTO or FF support office to arrange for the documents to be served by hand where:

  • the applicant country specifically requires the documents to be hand delivered for legal reasons
  • service must be made within a specific deadline or
  • you receive a number of notifications at the same time for the same debtor at the same address.

Documents served

If the documents have been served

  • inform the applicant country
  • update the database / action sheet and
  • close the case.

Documents not yet served

If the documents have not yet been served

  • note the database / action sheet and
  • reset the B/F.

Notification unsuccessful

If within 3 months of acknowledging the request, notification has been unsuccessful,

  • send the applicant country a report explaining why the notification has not been served
  • return the documents
  • update the database / action sheet and
  • close case as normal.