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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) (non-EU countries): inbound cases - requests for precautionary measures - MARD Team action

Definition of precautionary measures

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

Precautionary measures

Precautionary measures are not taken by DMB.

Action on receipt

If you receive a request for precautionary measures from a foreign country, contact MARD Insolvency Process Strategy (MIPS) for advice.