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.