Guidance
Securities in respect of Insurance Premium Tax
Find out about securities we ask for if we think you'll fail to pay Insurance Premium Tax.
Documents
Details
You need to pay a cash deposit or bond (‘security’) if HMRC think there’s a risk you will not pay your Insurance Premium Tax.
If you do not pay your bill, we can use security to settle it.
This guidance explains what to do if you:
- get a notice to give security
- need to pay or provide security
- want to appeal against our decision
Updates to this page
Published 7 January 2013