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HMRC internal manual

Securities Guidance

Security as a condition of releasing a VAT credit: delegated authority to require security

A requirement of security as a condition of making a VAT credit must be authorised by the Technical Grade 7 of Specialist Investigations.

Approval to require security should be obtained by using either the pre-verification security template, or the post-verification security template.

Background information supporting the application should be provided with the template, which the caseworker should complete.