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HMRC internal manual

Debt Management and Banking Manual

From
HM Revenue & Customs
Updated
, see all updates

Debt and return pursuit: foreign cases: Mutual Assistance in the Recovery of Debt (MARD) (non-EU countries): outbound direct tax cases - requests for assistance - direct tax DM action

Cases suitable for referral to another country for assistance

Where you are pursuing a UK direct tax debt and the debtor

  • lives in another country and
  • the full address in that other country is known

you must transfer the case, including any case that is subject to a county court judgment, to the National Non-Resident Unit (NNRU)

Following action by the NNRU, appropriate cases will be forwarded to the foreign country.

Partial address

If you have only a partial address, you must refer the case to the National Tracing Team first. If the National Tracing Team give you a full address and it is in a foreign country, transfer the case to the NNRU.

Transferring cases

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After you have sent your request to the NNRU

If after you have sent a request to the NNRU for recovery action the debtor disputes or appeals the debt, notify the NNRU immediately.

They will then ask the foreign country to suspend their action. Once the dispute or appeal has been finalised, notify the NNRU who will notify the foreign country and if appropriate ask them to continue with any recovery action.

If you receive payment of the debt locally, however, notify the NNRU immediately. They will notify the foreign country on your behalf and close the case (This content has been withheld because of exemptions in the Freedom of Information Act 2000) .