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HMRC internal manual

Debt Management and Banking Manual

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HM Revenue & Customs
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Debt and return pursuit: foreign cases: Mutual Assistance in the Recovery of Debt (MARD) (non-EU countries): outbound indirect tax cases - requests for notification of legal documents - MARD Team action

General

An instrument is a document or a decision (including a legal decision such as a court judgment) from the UK that gives details of the debt.

The UK does not normally make requests for notification.

However, where the UK does send such a request, take the action below.

Action to take

After settling any queries,

  • complete letter MARD (Non EU) 9 including as appropriate the details at DMBM560350
  • send all the legal documents and any covering letter to the Translation Unit to be translated into the language of the requested authority if required(This content has been withheld because of exemptions in the Freedom of Information Act 2000) .

On return

  • send all papers to the foreign country
  • ensure you send two copies of the translated legal documents along with two copies of the legal document in English notifying the debt.

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

If no acknowledgment is received, send a reminder to the requested country.

Further enquiries

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

Response from foreign country

On response from foreign country,

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