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HMRC internal manual

Securities Guidance

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.