SG25510 - Security for tax at risk of being unpaid: monitoring compliance: monitoring action

Monitoring a person’s compliance with their legal obligations to pay tax on time is an active role that can be carried out at any time after you have received a potential securities case, and particularly after

• a warning letter is issued, see SG25000
• a Notice of Direction to make monthly returns (NOD) is issued, see SG25540
• a Notice of Requirement (NOR) is issued, see SG40000
• a person gives security, see SG61000
• a person pays tax and submits returns as a result of your actions.

Monitoring compliance works best in VAT and environmental tax cases when combined with a direction to make monthly returns, however each case should be judged on its own merits, see SG25530.