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HMRC internal manual

Debt Management and Banking Manual

Debt and return pursuit: foreign cases: Mutual Assistance in the Recovery of Debt (MARD) (EU States): requests for precautionary measures

Definition of Precautionary measures

Precautionary measures are measures taken or to be taken in order to protect a claim by for example seizing assets or freezing bank accounts.

A request for precautionary measures can be made if the debtor owes a tax or duty debt covered by the agreement and either:

  • lives in or is established in another member state
  • has assets in another member state.

Precautionary measures will normally be requested where recovery is not yet possible because either the:

  • debt is under dispute
  • full extent of the debt has not yet been established.

The monetary limit applying to recovery requests also applies to requests for precautionary measures.

A request for precautionary measures is made using the standard e-form and is accompanied by a document that permits precautionary measures in the applicant member state.

Requests received from other member states

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

If you receive a request for precautionary measures from a foreign country, contact MIPS for advice.

Requests sent to other member states

If you receive a request for precautionary measures from another HMRC team, contact MIPS for advice.