DMBM121035 - Maintain charges (financial) by IT system: Maintain charge (financial) in SAFE: Reallocations in SAFE for MARD customer records

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Payments returned to E.U. Member States

Payments recovered from taxpayers under the Mutual Assistance and Recovery of Debt (MARD) arrangements are paid to E.U. Member States where the debt originated.

Special Customer Account Records (CARs) have been set up for all pre-existing Member States. In addition, each MARD taxpayer has their own CAR. When a payment is received against a MARD taxpayer's record, SAFE uses an automatic process to copy the payment details to Unallocated Payments for the relevant Member State.

Once the process is run, the payment details will appear on the Unallocated Payments Worklist. A user reviewing the worklist will identify all payments for a particular Member State including payments brought forward from previous worklists. Where the total payments held are £1000 or more, or the period between the date of payment and the current date is nearing one month, the user transfers the payments to OAS for onward payment to that Member State.

If the accumulated payments are less than £1000 the items on the worklist are B/Fd for a later review. If the date between the payment date and the current date is more than 21 days, proceed with the transfer to OAS.

Where any of the payments on the Unallocated Payments Worklist is a cheque payment then the transfer to OAS should not be made until 14 days after the cheque is received to avoid any complications with the cheque being returned unpaid.

Reallocations from MARD taxpayer records

These follow the usual reallocation rules described at DMBM121025.