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HMRC internal manual

Debt Management and Banking Manual

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


A request for notification is, in many countries, an important part of the recovery process. The document to be notified will be an instrument or a decision (including a legal decision such as a court judgment) from the applicant country that gives details of the debt in that country.

A request for notification should contain at least the mandatory data on an R015 and a reply should contain at least the mandatory data on an R016.

Requests for notification will be sent to HMRC where the claim relates to contributions or overpaid family benefits. Where the claim relates to any of the other benefits listed on the form, the request will be sent to the appropriate UK Government Department.

Notifying documents

The documents will normally be notified by the International Debt Unit, MARD team by post via recorded delivery. However, exceptionally it may be necessary to ask the Field Force or EIS Summary Warrant team to arrange for the documents to be notified in person; for instance, where:

  • another country specifically requires the documents to be delivered to the addressee in person for legal reasons
  • there are a number of notifications at the same time for the same debtor at the same address
  • notification by post is unsuccessful, but we have information to confirm that the notification address is correct.

As well as the documents to be notified a MARD 1 (found on SEES Forms and Letters) will also be sent to the debtor.