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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): document retention and statistics

Retention of documents

All file action sheets and closed MARD files must be retained in line with the guidance on the retention of records.

Statistics

We are required to compile statistics on the requests we send and receive and send these to the Administrative Commission. However, the Administrative Commission have not yet advised on what statistics they require and when.

In the meantime, for each debt type (that is a family benefit or National Insurance debt) you should keep a record of the number of requests for:

  • information sent to other countries per debt type
  • information received from other countries per debt type
  • notification sent to other countries per debt type
  • notification received from other countries per debt type
  • recovery sent to other countries per debt type, together with the debt value
  • recovery received from other countries per debt type, together with the debt value and the amount recovered per year
  • precautionary measures received from other countries per debt type.