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HMRC internal manual

Debt Management and Banking Manual

DMBM560345 - Debt and return pursuit: foreign cases: Mutual Assistance in the Recovery of Debt (MARD) (OECD and DTA): document retention and statistics

Retention of documents

All file action sheets and closed OECD / DTA files must be retained in line with guidance on the retention of records.

Statistics

You should keep a record of

  • the number of requests for recovery sent to each country in respect of each tax type, together with the debt value
  • the number of requests for recovery received from each country for each tax type, together with the debt value and the amount recovered per year
  • (This content has been withheld because of exemptions in the Freedom of Information Act 2000)

On request,

  • extract statistics for the timescale/country specified (This content has been withheld because of exemptions in the Freedom of Information Act 2000) and
  • send them to Operational Policy International Debt.