DMBM685555 - Enforcement action: transfers to Enforcement and Insolvency Services (EIS): send insolvency warning letter: MARD (EU and non-EU)
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EU cases
England and Wales
Following CCP action, where insolvency is appropriate, the BEU should send the customer:
- an insolvency warning letter
- a copy of the MARD team’s initial demand letter
- Uniform Instrument Permitting Enforcement (UIPE).
Scotland
Following Summary Warrant action where insolvency is appropriate the summary Warrant team should send the customer:
- an insolvency warning letter
- a copy of the MARD team’s initial demand letter
- UIPE.
Northern Ireland
Where insolvency is appropriate the MARD team should send the customer:
- an insolvency warning letter
- a copy of the MARD team’s initial demand letter
- UIPE.
Non-EU cases
These are to be dealt with as for EU cases, with the exception that the customer should be sent the Instrument Permitting Enforcement rather than the UIPE.
Use the MARD reference number as the taxpayer reference.
Further information
For further information about MARD cases, see:
DMBM560010 - EU MARD
DMBM560200 - Non-EU MARD
DMBM560500 - MARD: social security debts