DMBM101020 - Customer Accounting Records: Create Customer Accounting Record (CAR) in SAFE for MARD

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Arrangements are in place to enable European Member states to recover debts on behalf of another Member State. In HMRC, these arrangements are known as Mutual Assistance and Recovery of Debt (MARD). The European Communities Mutual Assistance (ECMA) team based in Liverpool are responsible for managing this process.

Create a Customer Account for a MARD customer

When the ECMA team receives details of a new debt and need to raise a charge in SAFE the first step is to check whether a Customer Account Record (CAR) already exists for the customer. Where a record exists, the team will raise a charge following the guidance at DMBM115040. Where a CAR does not exist a record has to be created using function Create Customer Account. Follow the guidance at DMBM101010 to do this.

Create a Customer Account for an EU Member State

Payments received for MARD charges are managed differently to other payments. These payments have to be paid over to the Member State where the debt originated. In SAFE, each Member State has its own CAR. The table below shows the CARs that have already been created.

Member State

Code

Business Partner Reference

Austria

AT

XX0000000002000

Belgium

BE

XJ0000000002001

Cyprus

CY

XK0000000002002

Czech Republic

CZ

XL0000000002003

Denmark

DK

XM0000000002004

Estonia

EE

XN0000000002005

Finland

FI

XY0000000002006

France

FR

XP0000000002007

Germany

DE

XQ0000000002008

Greece

GR

XR0000000002009

Hungary

HU

XK0000000002010

Ireland

IE

XL0000000002011

Italy

IT

XM0000000002012

Latvia

LV

XN0000000002013

Lithuania

LT

XY0000000002014

Luxembourg

LU

XP0000000002015

Malta

MT

XQ0000000002016

Netherlands

NL

XR0000000002017

Poland

PL

XS0000000002018

Portugal

PT

XT0000000002019

Slovakia

SK

XM0000000002020

Slovenia

SI

XN0000000002021

Spain

ES

XY0000000002022

Sweden

SE

XP0000000002023


If you need to set up a CAR for a new Member State, email the SAFE helpdesk.

Transferring MARD payments to a Member State

Details of payments that are posted to a MARD customer charge are also recorded on the CAR for the Member State as Unallocated Payments. The process for transferring payments to the Member State is explained in DMBM121035.

Further information

Advice on setting up MARD charges is shown at DMBM115030.