Guidance

Securities in respect of Aggregates Levy

Employers and traders, HM Revenue and Customs (HMRC) may ask for a deposit or bond

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Details

HMRC can ask you to pay a cash deposit or bond if they think there’s a risk you won’t pay your tax or duty on time. They call this a ‘security’. If you don’t pay your bill HMRC can use the security to settle it.

Published 7 January 2013