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HMRC internal manual

Securities Guidance

Requirement to give security: serving the Notice of Requirement to give security (NOR): proof of service by post

Proof of posting is supplied when the Notice of Requirement (NOR) is sent by recorded delivery. A Certificate of NOR service is also completed.

If you post the NOR contact the person 7 days after the date of posting to make sure they received the NOR and to discuss the options they have. Keep a record of action taken and the result.

If the NOR is returned undelivered, and you have alternative addresses for the person, prepare a fresh NOR where practical rather than amend the dates on the existing notice.

Once service of the NOR is confirmed, offer to send a copy to the person’s authorised agent.