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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 indirect tax cases - requests for information - MARD Team /NNRU 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 in another country. Cases will normally be referred to you for action by

  • DTOs
  • the Large Debt Unit
  • the Non-VAT Debt Team and
  • any other DM unit dealing with the indirect tax debts.

Action to take

Referral

After settling any queries

  • complete letter MARD (Non EU) 8 including the details at DMBM560350 as appropriate
  • send all the papers to the other country together with a translated copy of the letter via post.

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

If no acknowledgement is received, issue a reminder (via letter).

Tracing addresses

If you are trying to trace a missing debtor, you need to provide at least a partial address in the other country.

It is unrealistic to ask an overseas authority to trace without this.

The other country will confirm doubtful addresses and provide details of lifestyle, assets and /or employment where possible.

Further enquiries

Deal with any subsequent enquiries from the debtor, debt management team or the other country as the case progresses.

Foreign country provides information

If the foreign country provides the requested information

  • arrange for translation of the response (if necessary)
  • pass the information to the relevant debt management team if appropriate
  • (This content has been withheld because of exemptions in the Freedom of Information Act 2000)
  • close the case and
  • PA file.

Information not provided

If the other country is unsuccessful

  • advise the relevant debt management team if appropriate and
  • (This content has been withheld because of exemptions in the Freedom of Information Act 2000)
  • close the case and
  • PA file.