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HMRC internal manual

Securities Guidance

From
HM Revenue & Customs
Updated
, see all updates

The security: monitoring future compliance

While we hold security you should check to ensure that the person is making returns and payments to HMRC on time.

Where we hold a VAT and/or environmental tax security you should check compliance at each return due date until you are satisfied that the person is no longer a risk to the revenue, or for the period indicated on the Notice of Requirement (NOR).

Where we hold a PAYE/NICs security you should check compliance at each payment and return due date until you are satisfied that the employer is no longer a risk to the revenue, or for the period indicated on the NOR.

If you find that the person has a debt, see SG65000.

If the person asks you to reduce the amount of security outside the appeal period for the NOR

  • for PAYE/NICs cases where there is no joint and several liability, see SG61100 
  • for PAYE/NICs cases where there is joint and several liability, see SG61200 
  • for VAT/environmental tax cases, see SG61300.