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HMRC internal manual

Debt Management and Banking Manual

From
HM Revenue & Customs
Updated
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Enforcement action: transfers to Enforcement and Insolvency Services (EIS): send insolvency warning letter: MARD (EU and non-EU)

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