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HMRC internal manual

Securities Guidance

From
HM Revenue & Customs
Updated
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Introduction and the law: factsheets, letters and notices

HMRC has published a series of factsheets to help our customers understand securities, what happens and what are the customer’s rights and obligations.

Factsheets cannot explain everything about a subject but they do give the customer essential information that is relevant to them when a security is required.

If a customer requests a factsheet at any stage you must issue it to them. General enquiries should be directed to the HMRC internet site where customers can find all the factsheets.

In addition to issuing a factsheet you will need to issue letters and notices to the customer at various stages throughout your work, for example the Notice of Requirement, which is explained at SG43000.

All factsheets referred to in this guidance can be found in SEES. Key letters and notices can also be found in SEES, while others are stored in the SI Securities National CAF.

The route to the securities series of factsheets, letters and notices in SEES is

SEES>Forms and Letters>Local Compliance>Securities>select the tax you want.

To install SEES

  1. Go to the HMRC Intranet homepage
  2. Select [S] in the A-Z
  3. Select the topic called SEES
  4. Select install SEES
  5. Select [Open]
  6. Select [OK]
  7. Select to install any package (not Contact Centres) from the drop down choices
  8. Select [OK]