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HMRC internal manual

Securities Guidance

HM Revenue & Customs
, see all updates

Security for tax at risk of being unpaid: Registering an interest in a security case

A Securities Team accepts a security case when they take one of the following actions

  • they issue a warning letter
  • they issue a Notice of Direction to make monthly returns (NOD)
  • they serve a Notice of Requirement to give security (NOR).

As soon as the Securities Team accept a case for security action they will register an interest by taking one or more of the following actions

  • putting a note in the User Interest box on the person’s Electronic Folder (EF)
  • putting a note on Employer Business Service (EBS)
  • putting a note on Integrated Debt Management System (IDMS)
  • setting up the case in Caseflow.