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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 - Field Force / EIS Summary Warrant team action

General

Another country may ask HMRC to notify documents on their behalf to one of their debtors living within the UK. The International Debt Unit, MARD team will normally notify such documents themselves by post. However, if notification by post is not appropriate, the International Debt Unit, MARD team will ask you to arrange to notify the documents in person.

The International Debt Unit, MARD team will send you:

  • a covering letter, which will explain the action you need to take in each case and the deadlines that apply
  • a MARD 1 letter (found in SEES Forms and Letters) to be passed to the debtor
  • the documents to be notified to the debtor on behalf of the other country.

Field Force action

If the debtor lives in England, Wales or Northern Ireland, you must serve the documents personally within the timescales given. Once you have served the documents, you must complete a SEES MARD certificate of service.

Summary Warrant Team action

If the debtor lives in Scotland, instruct the Sheriff Officer to effect personal service of documents and provide you with a certificate of service.

After service

Once the documents have been served:

  • advise the International Debt Unit, MARD team immediately of the date they were served
  • return the certificate of service and copy documents to them.

Debtor not at address

If the documents can’t be served because the debtor is not at the address provided:

  • notify the International Debt Unit, MARD team immediately
  • return all the documents to them.