This part of GOV.UK is being rebuilt – find out what beta means

HMRC internal manual

Securities Guidance

Requirement to give security: PAYE/NICs: the effect of time to pay requests after a Notice of Requirement has been given

Where an employer makes a time to pay request before a Notice of Requirement (NOR) is served, see SG25560.

The Notice of Requirement (NOR) specifies the date by which we require security; this date must not be earlier than 30 days after the day on which the person receives the NOR.

The employer can request time to pay their PAYE/NICs liabilities before the date by which we require security. You should ask the employer to make the request to you in writing. You should send the request to Debt Management and Banking (DMB) for them to consider.

If DMB accept the request and grant time to pay they will tell you and notify the employer. We do not require security if DMB accept a time to pay request. You must send Further information NOR withdrawn letters to all the persons who have been given a notice, then

  • reduce the SAFE charge to nil
  • note it “not due to be paid”
  • lock the charge
  • date the charge.

If DMB do not accept the request for time to pay they will tell you and notify the employer. You must also notify the employer and allow them a further 31 days to either

  • provide security


  • appeal against the NOR if they haven’t appealed already.

The right of appeal is against the request for security and not the time to pay decision.


You serve Paula with an NOR on 1 October 2012. Security is required by 31 October. Paula requests time to pay her PAYE/NICs liabilities on 19 October, but she does not appeal against the NOR.

DMB do not accept her request and you tell Paula on 25 October that she now has 31 days, until 24 November 2012, to either

  • provide security


  • appeal the NOR.