Requirement to give security: serving the Notice of Requirement to give security (NOR): who to serve on?
|## Registered person/employer||## Service|
|Sole proprietor||At their home or principal place of business (PPOB).|
|Partnership||At its PPOB, with a copy for each partner. If the partners are not seen at the PPOB, send copies to their home addresses.|
|Limited company||At its PPOB. Where possible, serve on a company officer. Send a copy to the company’s registered office if different from the PPOB. Send copies to all company officers at their home addresses.|
|Limited Liability Partnership||At its PPOB. Where possible, serve on a nominated partner, or a partner who has financial control of the partnership.|
|Group registrations for VAT||On the representative member at its PPOB. Send a copy to that company’s registered office if different to PPOB. Serve copies on the group members at their PPOBs.|