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HMRC internal manual

Securities Guidance

From
HM Revenue & Customs
Updated
, see all updates

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.