HMRC internal manual

Securities Guidance

Requirement to give security: PAYE/NICs: 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 by a specified date.

An NOR must be served if security is to be required of an employer or any person in relation to the employer, see SG21000.

You must use the NOR SEC2 contained in SEES. Do not prepare your own version as there is a risk that it will contain mistakes and make the request for security legally invalid.

If more than one person is required to give security jointly and severally with others an NOR is served on each person for the same amount, see SG42250.

The NOR explains to the person

  • our power to require security
  • the amount of security we require
  • the date on or before which security is to be given - this date must not be earlier than 30 days after the day on which the person receives the NOR
  • how long we will hold security
  • the names of all the other persons who have been given an NOR requiring them to give security jointly and severally
  • the means by which security can be given
  • what happens if they fail to provide security
  • the person’s right of appeal.

The factsheet SSFS1 we issue with the NOR gives the person further information about security action and sets out the person’s rights and their responsibilities.

We also issue a covering letter (SEC3 in SEES) to the person to explain

  • why we need security
  • how we arrived at the amount of security we require
  • their right to request time to pay their PAYE/NICs liabilities and the effect of the request on the date by which security is to be given, see SG42200 
  • further information about joint and several liability, should it apply.

You can further 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.

In addition, you can explain their options when there is debt at the time you serve the NOR, see SG42150.

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.

Ensure that a PAYE Security Deposit (PSD) charge is created on the Strategic Accounting Framework Environment (SAFE). The charge must be created for the employer operating the PAYE scheme. This will provide you with the SAFE charge reference.

The date on the NOR must be the date it is served by hand or is posted. See SG43100 about who to serve the notice on and who should be given copies.

Print off, ready for service by hand or posting,

  • the NOR SEC2, and any copies you need
  • the covering letter SEC3
  • factsheet SS/FS1 (a factsheet must be issued, see SG42500)
  • a SAFE payslip.