Amendment or withdrawal of UK request for recovery assistance

Application of relevant enactments

Claims determined in taxpayer's favour

Contested claims

Corresponding UK claim


Disclosure of information and documents


Enforcement of foreign claims in UK

Exchange of information

General provisions

HMRC functions


Liability to pay

Mutual Assistance Recovery Directive (MARD), meaning

Onward disclosure of information received from HMRC

Power to make further provision

Presumption of validity

Questions on limitation


Relevant UK authority

Request for notification of certain documents relating to claims

Requests for recovery, and conditions governing them

Standard forms and means of communication

Use of languages