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HMRC internal manual

Debt Management and Banking Manual

From
HM Revenue & Customs
Updated
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Debt and return pursuit: foreign cases: Mutual Assistance in the Recovery of Debt (MARD) (Social Security Debts): requests for notification received from other countries - International Debt Unit MARD Team action

Initial action

Review the request to check for suitability as per MARD SWI 1.

Request does not contain all required information

If the request doesn’t contain all the information you need in order to action it:

  • send an R016 to the applicant country and ask for the missing information/documents
  • BF the case for two months.

If the applicant country doesn’t respond within two months, write to them and ask them for an update using an H001. BF the case for a further month and if they still fail to provide the missing information/documents after the month has expired reject the case.

Request rejected

If the request is not accepted:

  • (This content has been withheld because of exemptions in the Freedom of Information Act 2000)
  • send an R016 to the applicant country and explain the reason why the request has been rejected
  • close your case.

Request accepted

If the request is accepted:

  • (This content has been withheld because of exemptions in the Freedom of Information Act 2000)
  • check HMRC systems to confirm the debtor is at the address mentioned in the request; if:
    • our systems show that the debtor is at the notified address, arrange for the documents to be notified as requested
    • our systems show a different address for the debtor and the address provided by the other country is not in the debtor’s address history but is a valid UK address, send the documents to both addresses
    • there is no record of the debtor on our system but the address provided by the applicant country is a valid UK address, arrange for the documents to be notified to the address provided by the other country.

Notification by post

Send a completed MARD 1 (found on SEES forms and letters) and the documents to be notified to the debtor by recorded signed-for delivery.

Monitor ‘track and trace’ delivery on the Royal Mail website using the recorded delivery reference.

When proof of delivery is confirmed on the website:

  • send a completed R016 to the applicant country confirming the date of notification
  • (This content has been withheld because of exemptions in the Freedom of Information Act 2000)
  • close your case.

Debtor not at address

If the debtor is not at the address, send a completed R016 to the other country to explain why the documents could not be notified. Close your case.

Notification in person

If notification in person is appropriate and the debtor is living in England, Wales or Northern Ireland, refer the case to the nearest Field Force office to where the debtor lives.

If the debtor lives in Scotland, refer the case to the EIS Summary Warrant Team.

Send:

  • a covering letter explaining the action that needs to be taken in each case and the deadlines that apply
  • the MARD 1 (found on SEES forms and letters) to be passed to the debtor
  • the documents to be notified.

The Field Force agent or EIS Summary Warrant Team will advise you when notification has been made, or if notification is not possible, why.

If notification is successful, they will provide you with a completed ‘Certificate of service’.

Advise the other country of the outcome using an R016, providing details of the date of notification or why notification is not possible, as appropriate.

Close your case.