Beta This part of GOV.UK is being rebuilt – find out what this means

HMRC internal manual

Debt Management and Banking Manual

HM Revenue & Customs
, see all updates

Debt and return pursuit: Foreign cases: Mutual Assistance in the Recovery of Debt (MARD) (Social Security Debts): sending and receiving requests

Monetary limits

Member states will not normally provide information, notify documents or take recovery action unless the total amount owed is 350 euros or more. This is the total debt and can include, for instance, a national insurance debt plus any interest due on it plus recovery costs.

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

How requests will be made

Initially all requests should be made using standard forms and will be sent by post. However some countries may use their own versions of the forms or make the request by letter. These should normally be accepted as valid requests provided they contain all the mandatory information needed to action the request.

However, a new computer system is currently being developed so the requests can be sent electronically using special forms called SEDs (Structured Electronic Documents). This new system should be available in the latter part of 2013.

Forms for making requests

Debt Management will use the following forms for making and replying to requests:

Request for information

R012 - Request for information

R014 - Reply to request for information

Request for notification

R015 - Request for notification

R016 - Reply to request for notification

Request for recovery

R017 - Request for recovery / precautionary measures

R018 - Reply to recovery / precautionary measures. This form will also be used to request additional information or seek agreement to a TTP proposal.

R036 - Provision of additional information

R004 - Notification of payment


R019 - Notification of contestation

R033 - Reply to notification of contestation

R034 - Decision on contestation

All forms can be used by either the applicant or the requested party.

Where a claim is withdrawn or reduced following a dispute, the R034 is used to notify this fact rather than the R025 (see below).

Withdrawing or Reducing Claims

R025 - Notification of withdrawal or reduction of claim

Where the claim is being withdrawn or reduced as a result of a dispute, the R034 is used instead.

Reimbursement of Costs

R028 - Request for reimbursement of costs

R029 - Reply to request for reimbursement of costs

R004 - Notification of payment

Completing the forms

Complete the forms as per the EU guidelines.

Although not all the data requested on each form is mandatory, every effort should be made to provide as much of the information requested on the form as possible.

Where a request is in respect of an employer, the employee’s details must be provided as well as the details of the employer, but if the debt relates to more than one employee you should:

  • Complete the person section of the form with details of one of the employees only
  • Attach a schedule to the form R017 showing the details of the other employees. Make reference to the schedule on the request for itself and
  • Complete the employer details

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

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


The forms are standard across all countries and are available in all languages.

When a member state sends a request, they don’t have to translate the request or any accompanying documents into the language of the requested state. A request must therefore not be rejected solely on this basis.

If requests or documents are sent to you from another member state and they are not in English, arrange for them to be translated as appropriate before you send them to the debtor.

Do not translate any requests or documents you send to another member state into their language.

Who to send the request to

The contact in each member state responsible for processing each type of request is listed in the Master Directory, which is available to the public on the internet. As well as those responsible for recovery it also includes contacts in each member state responsible for determining entitlement to benefit (including family benefits, pensions, sick, etc), liability to contributions and Off Set.

The information from the Master Directory must be used to complete the sending and receiving institutions details.