This Best Practice has been prepared by UK Finance in consultation with members to help firms in their interpretation of the FCA's Mortgages and Coronavirus: Tailored Support Guidance (TSG). Specifically, the FCA's expectations on how firms should undertake possession-related activities in the context of the Covid 19 pandemic. This guidance supplements the UK Finance Arrears and Possessions Guidance 2019 for industry best practice which relates to the interpretation of MCOB 13 and principles for Treating Customers Fairly in the handling of arrears and possession cases.