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HMRC internal manual

Compliance Handbook

Managing serious defaulters (MSD) for specific customer groups: FIS (Fraud Investigation Service): FIS securities

Monitoring of Securities

The FIS Securities team will continue to monitor the submission of returns and payments of VAT, PAYE and Environmental taxes for the length of time the security is held.

For details about the generic operational guidance for the Managing Serious Defaulters (MSD) programme see CH480100. For general information about the MSD programme for FIS see CH481360.

A link to the MSD intranet page will be available from this page in due course.