Beta This part of GOV.UK is being rebuilt – find out what this means

HMRC internal manual

Securities Guidance

From
HM Revenue & Customs
Updated
, see all updates

Security for tax at risk of being unpaid: risk assessing cases: the role of the Environmental Tax officer

When considering both the requirement of security and the amount of security in an environmental tax case, you should take account of any information available from the Environmental Tax officer with responsibility for the control of the registrable person.

Prior consultation with the specialist officer is recommended in all environmental tax cases.