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HMRC internal manual

Securities Guidance

HM Revenue & Customs
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Security for tax at risk of being unpaid: What is security for?

For VAT and environmental taxes, security is for the payment of any amount of the tax that is or may become due from the person.

For PAYE/NICs, security is for the payment of amounts in respect of which an employer is or may be accountable to HMRC.

See how we calculate the amount of the security at SG32000.