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HMRC internal manual

Securities Guidance

From
HM Revenue & Customs
Updated
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Security as a condition of releasing a VAT credit: the Notice of Requirement to give security (NOR)

Pre-verification

The Notice of Requirement to give security (NOR) must be signed and served by a Higher Officer from the Securities Team. Factsheet SS/FS2b must be given with the NOR. Further guidance about serving an NOR is at SG43000.

Post-verification

You don’t need to issue a letter of offer. The NOR must be signed and served by a Higher Officer from the Securities Team. Factsheet SS/FS2b must be given with the NOR. Further guidance about serving an NOR is at SG43000.