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HMRC internal manual

Securities Guidance

Requirement to give security: post-NOR action: action when the person responds to the NOR

The person can provide security as soon as they receive the NOR. Security can be paid

  • electronically
  • by cheque
  • by banker’s draft
  • exceptionally, by cash.

If the person does not pay security when the NOR is served by hand you should BF the case for 7 days. If there is no response after 7 days contact the person to discuss their options.

Within the appeal period the person should

  • pay security, see SG52000 
  • ask to pay security by instalments, see SG55000 
  • ask to set up a joint bank or building society account, see SG54000 
  • ask to set up a performance bond, see SG53000.

Additionally, in VAT and environmental tax cases, the person can

  • ask to go onto monthly returns and pay a lower amount of security, see SG32200 
  • tell you that they have ceased to make taxable supplies and deregistered from VAT, see SG43150 
  • give the decision maker further information, see SG70000 
  • ask for an independent review, see SG70000.

The person can also appeal direct to the tribunal. The Tribunal Service will notify the decision maker of the appeal by email.

In PAYE/NICs cases the person can

  • request time to pay their PAYE/NICs liability, see SG42200 
  • send HMRC a notice of appeal, see SG70300.

Persons who provide security have their future compliance monitored, see SG61000.

For persons who do not respond to the NOR within the appeal period, see SG43520.