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HMRC internal manual

Securities Guidance

Security as a condition of releasing a VAT credit: returning or calling in security

You should return security when

  • the claim has been fully verified and repayment has been authorised
  • the joint and several liability is paid or withdrawn.

You should call in, or request payment of, security when

  • the claim has been verified and disallowed
  • the joint and several liability remains unpaid.