Introduction and the law: scope of this guidance
This guidance is for caseworkers and their managers within Specialist Investigations (SI) Securities Teams who carry out securities work for
- PAYE and Class 1 and 1A NICs
- Landfill Tax
- Aggregates Levy
- Climate Change Levy
- Insurance Premium Tax.
In this manual any reference to environmental taxes includes Insurance Premium Tax.
This manual covers
- the law on security
- when and how to require security
- how to calculate the amount of security
- when and how to monitor our customers’ compliance
- what to do when security is provided
- how to use security
- what to do if security is not provided
- how to handle reviews and appeals
- instructions for criminal proceedings.
Central Policy, (This content has been withheld because of exemptions in the Freedom of Information Act 2000) maintain and develop policy on security for the payment of VAT, PAYE/NICs, Insurance Premium Tax and the environmental taxes. TAA write the notices and guidance on the subject, and provide technical advice to Treasury and to business and operational colleagues.
Although TAA do not authorise action in specific cases there are circumstances where Securities Team members are required to contact TAA.
Only members of SI Securities Teams can require security. Any requests to consider security action should be directed to (This content has been withheld because of exemptions in the Freedom of Information Act 2000) .