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HMRC internal manual

Securities Guidance

From
HM Revenue & Customs
Updated
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Requirement to give security: VAT and environmental taxes: the Notice of Requirement to give security (NOR)

The Notice of Requirement to give security (NOR) is our formal written notice to a person that we require security from them immediately if they are to continue to make taxable supplies for VAT and most environmental taxes.

An NOR must be served if security is to be required of a person.

You must use the VAT NORs contained in the SI Securities National CAF. Do not prepare your own versions as there is a risk that they will contain mistakes and make the request for security legally invalid.

The NOR explains to the person

  • our power to require security
  • the amount of security we require
  • the means by which security can be given
  • that we require security immediately
  • what happens if they fail to provide security
  • the person’s right of review and, or, appeal.

The factsheet we issue with the NOR gives the person further information about security action and sets out the person’s rights and their responsibilities.

You should explain how the amount of security was calculated when you serve the NOR, or when the person contacts you if you have served the NOR by post, or if you were unable to talk to the person when you served the NOR by hand.

Authorisation to serve an NOR must be given by an officer at minimum grade HO. The NOR must also be signed by an officer at minimum grade HO.

The date on the NOR must be the date it is served by hand or is posted.

Print off, ready for service by hand or posting,

  • the NOR
  • a factsheet (a factsheet must be issued, see SG42500).