Guidance

Securities in respect of PAYE and National Insurance contributions

Find out when HMRC may ask for a deposit or bond if you're an employer or trader.

• From: HM Revenue & Customs
• Published: 7 July 2014
• Last updated: 24 February 2022 — See all updates

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Securities in respect of PAYE and National Insurance contributions

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Details

HMRC can ask you to pay a cash deposit or bond if they think there’s a risk you will not pay your tax or duty on time.

They call this a ‘security’. If you do not pay your bill HMRC can use the security to settle it.

Published 7 July 2014

Last updated 24 February 2022 + show all updates

1. 24 February 2022

   Information about the services provided and HMRC's privacy notice has been added to the guide.

2. 21 December 2017

   Details of the fine for not giving security in full have been updated and details of paying by credit card or into a joint bank account with HM Revenue and Customs have been removed.

3. 17 October 2017

   Details on how to make a deposit or bond payment to HMRC have been updated.

4. 27 June 2017

   Updated the guidance on how to give HM Revenue and Customs a security by making a payment.

5. 7 July 2014

   First published.