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Mutual assistance in tax recovery: regulations

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The MARD Regulations, SI 2011/2931, give effect to the EU Mutual Assistance in Recovery Directive, Council Directive 2010/24/EU (‘MARD’).

They supplement FA 2011 Sch 25 relating to mutual assistance between EU member states for the recovery of claims.

MARD "encourages electronic communication of claims, so ensuring that claims can be dealt with more quickly and efficiently, and covers all taxes including local and motor taxes, so ensuring more tax debts can be collected across the EU," HMRC said in an explanatory note.