OpenLegislation

The MARD Regulations 2011

S.I. 2011/2931 · Made 8 December 2011 · Extends to United Kingdom

Up to date with all changes known to legislation.gov.uk, revised to 31 December 2020.

Recovery Of Taxes

Made 8th December 2011

Laid before the House of Commons 9th December 2011

Coming into force 1st January 2012

The Treasury make regulations 1 to 7 and 9 to 18 of these Regulations exercising their powers in paragraph 10 of Schedule 25 to the Finance Act 2011f1.

The Commissioners for Her Majesty’s Revenue and Customs make regulations 1(1) and 8 of these Regulations exercising the powers in paragraph 9 of that Schedulef2.

Annotations to the whole text

Footnotes

f1

2011 c. 11.

f2

The Finance Act 2011, Schedule 25, paragraph 9 is available to “the relevant UK authority” which is defined by paragraphs 7(1)(a) and 16 of that Schedule – read together — as the Commissioners for Her Majesty’s Revenue and Customs.

Contents

  1. 1Citation, commencement and interpretation
  2. Claims, etc to the United Kingdom (i.e. relevant UK authority is the requested authority in MARD)
  3. 2Exchange of information
  4. 3Exchange of information
  5. 4Exchange of information
  6. 5Enforcement of foreign claims in the UK
  7. 6Enforcement of foreign claims in the UK
  8. 7Enforcement of foreign claims in the UK
  9. 8Enforcement of foreign claims in the UK
  10. Claims, etc from the United Kingdom (i.e. a UK authority is the applicant authority in MARD)
  11. 9Request for notification of certain documents relating to claims
  12. 10Requests for recovery, and conditions governing them
  13. 11Disputes
  14. 12Amendment or withdrawal of UK request for recovery assistance
  15. Claims within MARD: general
  16. 13Questions on limitation
  17. 14Costs
  18. 15Standard forms and means of communication
  19. 16Use of languages
  20. 17Disclosure of information and documents
  21. Statutory instruments revoked
  22. 18Statutory instruments revoked
  23. Signature
  24. Schedule Table of statutory instruments revoked
  25. Explanatory note

1Citation, commencement and interpretationI1

(1)

These Regulations may be cited as the MARD Regulations 2011 and come into force on 1 January 2012.

(2)

The Articles mentioned in these Regulations are those of MARDf1 F1, except where otherwise indicated.

(3)

Regulations 2(1), 4(1), 5(1), 6, 7(2), 7(4) and 13(2) each applies to any Articlef2 it mentions only where the relevant UK authorityf3 is the requested authorityf4 in that Article.

(4)

Regulations 9, 10(1), 11, 12 and 13(3) each applies to any Article it mentions only where an applicant authority of the United Kingdom is the applicant authorityf5 in that Article.

F2(5)

Obligations imposed by these Regulations on a relevant UK authority by virtue of a request for assistance relating to a claim in respect of which MARD is made applicable between member States and the United Kingdom by virtue of Article 100 of the withdrawal agreement expire at the end of the period for which MARD is made so applicable by Article 100 of the withdrawal agreement.

(6)

In these Regulations—

  • “Member State” has the same meaning as it has in MARD, as modified by Article 7(1) of the withdrawal agreement;

  • “withdrawal agreement” has the meaning given to it by section 39(1) of the European Union (Withdrawal Agreement) Act 2020.

2Exchange of informationI1

(1)

The relevant UK authority must comply with the provision made by Article 5 in relation to the requested authority.

(2)

This is subject to Articles 5(2) and 5(3).

3Exchange of informationI1

A United Kingdom public authorityf1 that is to make a refund in Article 6 may follow that Article.

4Exchange of informationI1

(1)

The relevant UK authority must make and carry out the agreement and arrangements for which Article 7(1) makes provision in relation to the requested authority, to the extent that this will promote the mutual assistance provided for in MARD.

(2)

This is subject to Articles 7(3) and 21(2).

5Enforcement of foreign claims in the UKI1

(1)

The relevant UK authority must comply with the provision made by Articles 8, 9(1), 13(2), 13(3), 13(5), 14(1), 16, 18(4) and 19(3) in relation to the requested authority.

(2)

For Article 8: this is subject to Article 8(2).

(3)

For Article 16: paragraph (1) and regulation 7 apply in a way that gives effect to Article 17.

6Enforcement of foreign claims in the UKI1

(1)

The relevant UK authority may follow Article 13(4), first sentence.

(2)

Where it does so, that authority must follow Article 13(4), second sentence.

7Enforcement of foreign claims in the UKI1

(1)

Articles 12, 14(1), 14(2), 15(2) second and third sub-paragraphs, and 18 apply to a foreign claimf1.

(2)

The relevant UK authority must follow Article 15(2), first sub-paragraph, second sentence.

(3)

The provision in paragraph (1) for Articles 12 and 14 also apply where the foreign claim is based on a revised instrument in Article 15(2), third sub-paragraph.

(4)

The relevant UK authority may follow Articles 18(1) and 18(2).

(5)

The relevant UK authority may follow Article 18(3) where the United Kingdom is the Member State in that Article.

8Enforcement of foreign claims in the UKI1

In the application of the Finance Act 2009f1, Schedule 49 to any kind of foreign claimf2 for which the relevant UK authority is the Commissionersf3, the sum payable in paragraph 1(1) of that Schedule includes a foreign claim.

9Request for notification of certain documents relating to claimsI1

Any applicant authority of the United Kingdom must ensure compliance or comply with the provision made by Articles 8(1) and 8(2) in relation to the applicant authority.

10Requests for recovery, and conditions governing themI1

(1)

Any applicant authority of the United Kingdom must comply with the provision made by Articles 10(2) and 11 in relation to the applicant authority.

(2)

A request in either Article by an applicant authority of the United Kingdom must comply with Article 12(1) (except for the obligations that Article places on the requested Member Statef1).

The request may be accompanied by the other documents as mentioned in Article 12(2).

11DisputesI1

Any applicant authority of the United Kingdom must comply with the provision made by Articles 14(3) and 14(4), third sub-paragraph, third sentence in relation to the applicant authority.

12Amendment or withdrawal of UK request for recovery assistanceI1

Any applicant authority of the United Kingdom must comply with the provision made by Article 15 in relation to the applicant authority.

13Questions on limitationI1

(1)

Article 19 applies to a foreign claimf1 and to a claim for which the applicant Member State is the United Kingdom, as appropriate.

(2)

The relevant UK authority must comply with the provision made by Article 19(3) in relation to the requested authority.

(3)

Any applicant authority of the United Kingdom must comply with the provision made by Article 19(3) in relation to the applicant authority.

14CostsI1

(1)

The relevant UK authority and an applicant authority of the United Kingdom may follow respectively Article 20(2), second sub-paragraph in relation to the requested and applicant authorities, as appropriate to the circumstances.

(2)

United Kingdom public authorities must seek to ensure compliance with Article 20(2), first sub-paragraph and with Article 20(3).

15Standard forms and means of communicationI1

(1)

Article 21(1) applies where the United Kingdom is the requested Member State or the applicant Member State in that Article, as appropriate.

(2)

This is subject to Article 21(3).

16Use of languagesI1

(1)

The documents mentioned in Article 22(1) sent from the United Kingdom must comply with that Article.

(2)

Where those documents are sent to the United Kingdom, the second sentence of that Article applies provided that the United Kingdom public authority concerned has agreed with the sending Member State as mentioned in that sentence.

(3)

This paragraph applies in relation to documents covered by Article 22(3) where the relevant UK authority is the requested authority or an applicant authority of the United Kingdom is the applicant authority in that Article.

The former authority may impose, and the latter authority must obey, the requirement in that Article.

Either authority may enter the bilateral agreement in that Article.

(4)

English is the only official language in cases where the United Kingdom is the requested Member State in Articles 22(1) and 22(3), or is the applicant Member State in Article 22(2).

17Disclosure of information and documentsI1

(1)

Articles 23(1) and 23(6) apply where the United Kingdom is the Member State receiving the information within those Articles.

(2)

Any United Kingdom public authority in question must seek to ensure that the United Kingdom complies with Articles 23(3) and 23(5) where the United Kingdom is the Member State providing the information, or is the Member State from which it originates, within those Articles.

(3)

The relevant UK authority may follow Article 23(4), first sentence where it is the requested authority in that Article.

(4)

An applicant authority of the United Kingdom may follow Article 23(4), first sentence where it is the applicant authority in that Article.

(5)

Paragraphs (3) and (4) are subject to the second and third sentences of Article 23(4), and to Article 23(5), being satisfied.

18Statutory instruments revokedI1

The Regulations in the table in the Schedule are revoked.

Signature

Brooks Newmark

Angela Watkinson

Two of the Lords Commissioners of Her Majesty’s Treasury

Dave Hartnett

Mike Eland

Two of the Commissioners for Her Majesty’s Revenue and Customs

Table of statutory instruments revokedI1

(1)(2)
Regulations revokedReferences
The Recovery of Duties and Taxes Etc. Due in Other Member States (Corresponding UK Claims, Procedure and Supplementary) Regulations 2004S.I. 2004/674
The Recovery of Agricultural Levies Due in Other Member States Regulations 2004S.I. 2004/800
The Recovery of Duties and Taxes Etc. Due in Other Member States (Corresponding UK Claims, Procedure and Supplementary) (Amendment) Regulations 2005S.I. 2005/1709
The Recovery of Duties and Taxes Etc. Due in Other Member States (Corresponding UK Claims, Procedure and Supplementary) (Amendment) Regulations 2007S.I. 2007/3508
The Schedule 39 to the Finance Act 2002 and Recovery of Taxes etc Due in Other Member States (Amendment) Regulations 2010S.I. 2010/792

Explanatory note

(This note is not part of the Regulations)

Council Directive 2010/24/EUf1 (“MARD”) is about mutual assistance between EU member States for the recovery of claims relating to taxes, duties and other specified measures. The Finance Act 2011 (c. 11), Schedule 25 makes provision for giving effect to that directive.

These Regulations make procedural, supplementary and adaptive provision for that Schedule, mainly by adopting without repetition the remaining provisions of MARD needing transposition.

So, starting on 1 January 2012, these Regulations ensure that MARD is fully transposed into United Kingdom law for both claims made to the United Kingdom by another member State, and claims made by the United Kingdom to another member Statef2.

The Articles of MARD adopted or mentioned in these Regulations are as follows.

Articles of MARDRegulations of this instrument that adopt or mention themSummary
5 to 72 to 4Exchange of information between the authorities, and participation by officials of the authority requesting assistance in resulting administrative enquiries.
8 and 95, 9Assistance by the authority to which the request for assistance is made for the notification of claim documents to the addressee.
10 to 175 to 7, 10 to 12Procedures for the recovery of claims and for requests for precautionary measures, including use of a uniform instrument permitting enforcement, disputes about the claim, and amendment or withdrawal of requests for assistance.
18 and 195, 7, 13Limits to obligations to grant assistance, and questions on limitation periods.
2014Recovery and allocation of costs.
21 and 224(2), 15, 16Standard forms and means of communication, and use of languages, as between the respective authorities.
2317Provision about disclosure and use of information communicated under MARD.

In addition, regulation 8 of this instrument adapts the operation of the rules, for most MARD purposesf3, about HM Revenue & Customs requiring third parties to provide contact details for debtors.

Regulation 18 of and the Schedule to this instrument revoke spent Regulations relating to the mutual assistance rules in force before 2012.

A Tax Information and Impact Note covering this instrument was published on 23 March 2011 alongside the Finance Bill 2011 and is available on the HMRC website at http://www.hmrc.gov.uk/thelibrary/tiins.htm. It remains an accurate summary of the impacts that apply to this instrument.