This part of GOV.UK is being rebuilt – find out what beta means

HMRC internal manual

Securities Guidance

Requirement to give security: post-NOR action: action when the person does not respond to the NOR

If you have not received a response from the person 14 days after the NOR was served

  • contact the person by phone, fax or email*
  • issue an Initial reminder 21 day letter.

If there is still no response 60 days after the NOR was served