Commentary

A4.602 Collection of tax on behalf of foreign revenue authorities

Administration and compliance

A4.602 Collection of tax on behalf of foreign revenue authorities

A4.602 Collection of tax on behalf of foreign revenue authorities

EC Member States can collect tax debts on behalf of one another, including fines and penalties, under the Mutual Assistance Recovery Directive (MARD)1.

MARD was given effect in the UK by FA 2011, Sch 25 supplemented by implementing regulations SI 2011/2931. Following the UK departure from the EU, FA 2011, Sch 25 and the MARD Regulations 2011 have been amended2 (with effect from IP completion day3) to reflect the fact that MARD has been extended to the UK as a third country by the Withdrawal Agreement4 and to ensure that

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