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HMRC internal manual

Debt Management and Banking Manual

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HM Revenue & Customs
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Enforcement action: transfers to Enforcement and Insolvency Services (EIS): identify whether case is suitable for insolvency action: special considerations - non-resident cases

General

This is a complex area, and there are many considerations to take into account.

You should always discuss a non-resident case with EIS before deciding whether to issue an insolvency warning letter. (This content has been withheld because of exemptions in the Freedom of Information Act 2000) DMBM685210(This content has been withheld because of exemptions in the Freedom of Information Act 2000)  

Centre of main interest

This will determine where the action should take place. It is usually for:

  • an individual, where their interests are generally administered
  • a company, where the registered office is.

If you are unsure where their main centre of interest is, contact EIS for advice.

Customer’s main centre of interest is in another EU country

Refer the case to the Mutual Assistance in the Recovery of Debt (MARD) team following the guidance in DMBM560030. For a list of EU countries, see DMBM560015.

Customer’s main centre of interest is in a non-EU country with which we have a reciprocal recovery agreement

Refer the case to the MARD team following the guidance in DMBM560200.

For a list of countries with which we have such an agreement, see DMBM560230.

Customer’s main centre of interest is in a non-EU country with which we have no reciprocal recovery agreement

Consider whether insolvency action is appropriate.

Discussing cases with EIS

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Information that EIS will need

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