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HMRC internal manual

Debt Management and Banking Manual

Debt and return pursuit: foreign cases: customer resident abroad outside the EU or in an EU country not covered by MARD

Address outside the EU / within EU but not covered by MARD

Subject to the exceptions listed below, you should transfer to the National Non-Resident Unit all debts (irrespective of the amount outstanding) where the debtor resides

  • in a country outside the EU (including the Channel Islands and the Isle of Man) or
  • in an EU country not covered by the Mutual Assistance Directive.

This guidance includes cases where you have obtained a county court judgment (England and Wales) or decree (Scotland).

You must know the full address abroad not just the town or country and the debt should not be the subject of an appeal or dispute. If you do not know the customer’s full address abroad you should treat the case as ‘Gone Unknown’.

The National Non-Resident Unit use the following numerals

  • 335200 for SA
  • 335200 for IDMS
  • 35202 for costs
  • 352 for BROCS.


  • PAYE limited companies
  • BFPO cases
  • CT cases (The registered office address must be in the UK and not abroad and should be the address shown as the registered office at Companies House).

Role of the National Non-Resident Unit

The National Non-Resident Unit will

  • make final applications for payment
  • handle queries
  • handle time to pay requests
  • authorise remission in appropriate cases.