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.