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HMRC internal manual

Debt Management and Banking Manual

HM Revenue & Customs
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Debt and return pursuit: Foreign cases: Mutual Assistance in the Recovery of Debt (MARD) (Social Security Debts): roles and responsibilities

Enforcement Technical Team (Liverpool)

Casework queries are to be referred to your line manager for advice, if necessary to Assistant Head level. Where the issue can’t be resolved within the line management chain or guidance is required from the Solicitors Office, send a submission via your line manager to the Enforcement Technical Team Liverpool.

The MARD Team

The MARD team is the central contact point and receives and processes

  • Inbound requests for assistance from another country relating to national insurance or family benefit debts; and
  • Outbound requests for assistance to another country in respect of national insurance debts (excluding deferred NiCs) and child tax credit debts.

Washington DTO

Washington DTO is a specialist office dealing with the recovery of child benefit debts (including guardians allowance) and deferred NICs debts. These debts are referred to Washington DTO (This content has been withheld because of exemptions in the Freedom of Information Act 2000) regardless of whether the debtor is living in the UK or in another country.

Washington DTO will process outbound requests for assistance to another country in respect of these debts.

National Non-Resident Unit

The National Non-Resident Unit based in Bradford, is a specialist office dealing with certain categories of customers who live abroad (both inside and outside the European Union (EU)) and have a UK National Insurance Contributions debt or a Child Tax Credit debt.

When a case is transferred to them they will

  • make final applications for payment
  • handle queries
  • consider time to pay requests
  • authorise remission in appropriate cases.

If they are unsuccessful in collecting debts of 350 euros or more, including penalties, surcharges, interest and costs, and the debtor lives in another country covered by this agreement, they will transfer the case to the MARD team for their action.

Enforcement teams involved in the recovery of a family benefit or National Insurance Contribution debt

Enforcement teams may be asked by the MARD team to:

  • serve legal documents received from another country to a debtor living within the UK
  • recover a family benefit or national insurance debt on behalf of another country using the same UK recovery procedures that are used to recover a similar UK debt.


EIS is responsible for taking action to bankrupt or wind up a debtor living in the UK on behalf of another country.