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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 - EIS action

General

Another country may contact the MARD team asking for assistance in recovering a tax debt from one of their debtors who is now living within the UK.

The MARD team will initially contact the debtor requesting payment of the debt. Where action by the MARD team fails to produce payment of the debt, they will transfer the case to the appropriate debt technical office for further action.

If that office establishes that the debtor is unable to pay, but the case is suitable for insolvency proceedings by an EIS office, they will send the papers to you for action following the Data Handling guidelines.

Action

All inbound requests for assistance must be treated as if they were UK income tax debts. (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)

If insolvency action is successful,

  • notify the MARD team and
  • return the paperwork to them.

If the debt is partially cleared or is unsuccessful

  • transfer the case back to the MARD team (This content has been withheld because of exemptions in the Freedom of Information Act 2000) and
  • return the paperwork to them. (This content has been withheld because of exemptions in the Freedom of Information Act 2000)