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): recovery requests received from other member states: EIS



  • another member state has asked the UK to recover a family benefit or a national insurance contributions debt owed to them by a debtor in the UK
  • it’s a family benefit debt and the debtor also owes tax debts
  • we have been unable to obtain payment from the debtor
  • bankruptcy or insolvency action has been determined as the next appropriate enforcement action

the case will be referred to you for action.

Take bankruptcy / insolvency action, using the same procedures as you would for an equivalent UK debt. Provide the MARD team with regular updates on the progress of the case.

The debt will be on SAFE and on IDMS, but the MARD team will retain ownership of both records.

Debtor disputes the debt

If the debtor disputes their liability to or the accuracy of the debt, deal with their dispute as per the guidance in DMBM560730.