DMBM560215 - DMBM560215 - Debt and return pursuit: foreign cases: Mutual Assistance in the Recovery of Debt (MARD) (OECD and DTA): requests for information and notification: referring cases to RIS

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When a case can be referred to RIS

The RIS Exchange of Information Team is a specialist office dealing with requests for information and notification under various international agreements.

All requests for information and notification under either OECD or DTA agreements go through them

Who can refer a case to RIS

Cases can be referred to RIS by any debt management team involved in the recovery of a UK tax or duty debt from a debtor living in another non-EU country.

How to refer a case RIS

(This content has been withheld because of exemptions in the Freedom of Information Act 2000)

If the request is received electronically, email it to the RIS team (This content has been withheld because of exemptions in the Freedom of Information Act 2000)or

If the request is received in paper, send it by post to the RIS team.

This applies whether:

• the request is received by the IDU from another country;
• the IDU receives a request from another HMRC office
• the IDU wish to make a request