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HMRC internal manual

Securities Guidance

From
HM Revenue & Customs
Updated
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Requirement to give security: serving the Notice of Requirement to give security (NOR): service by hand

You should, where possible, hand deliver a Notice of Requirement (NOR).

Service of the NOR by hand allows you to explain to the person

  • the reasons for wanting security
  • the amount of security
  • the person’s options
  • the consequences of not giving security.

You are more likely to get security where you have impressed on the person, face to face, the full implications of the NOR. The likelihood of disputes about service is also reduced.

Delivery by hand also gives you an opportunity to ask questions. The person is not obliged to answer any of your questions. If the person does not wish to speak to you, you should put any questions to them in writing.

(This content has been withheld because of exemptions in the Freedom of Information Act 2000)

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  • (This content has been withheld because of exemptions in the Freedom of Information Act 2000)

Note the details of the visit in your official notebook together with any significant information gained about the business.

Consideration should be given to Health and Safety risk awareness when undertaking outfield visits. If the NOR cannot or should not be served by hand, you can serve by post.

Note that in Scotland the NOR must be served by two officers.