DMBM560345 | DMBM560345 - Debt and return pursuit: foreign cases: Mutual Assistance in the Recovery of Debt (MARD) (OECD and DTA): document retention and statistics

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Retention of documents

All file action sheets and closed OECD / DTA files must be retained in line with guidance on the retention of records.

Statistics

You should keep a record of

• the number of requests for recovery sent to each country in respect of each tax type, together with the debt value

• the number of requests for recovery received from each country for each tax type, together with the debt value and the amount recovered per year

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

On request,

• extract statistics for the timescale/country specified (This content has been withheld because of exemptions in the Freedom of Information Act 2000)and

• send them to Operational Policy International Debt.