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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): outbound cases - requests for precautionary measures - MARD team / NNRU action

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