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

HMRC internal manual

Securities Guidance

The security: using security: demanding payment of a relevant debt: offsetting security against existing relevant debt - PAYE/NICs

When an employer had a relevant debt, see SG65150, when the Notice of Requirement was given, and still has a relevant debt after security is provided, send the letter Debt payment request.

The letter asks the employer to either

  • pay the debt within 14 calendar days


  • give you written permission to offset security against the debt.

The letter also explains to the employer that if the debt remains unpaid, and you do not receive the employer’s written permission to offset security, you will offset security against the debt.

BF your case for 21 days. If the relevant debt remains unpaid and you have not received the employer’s written permission to offset security, you should offset security. You cannot recover debt which is under appeal.

When a security deposit has been paid you should send a SAFE Transfer of payments request to Miscellaneous Charges Unit (MCU) to make payment to the employer’s tax account.

Write to the employer, using letter Off set security, to advise them of the action that has been taken.

After 14 days check SAFE and the employer’s tax account to make sure the security has been used to clear the debt.

If you require a person to give further security to top up the amount held, see SG68000.

Continue to monitor the employer’s tax payments until security is no longer required.

When a performance bond is given, see SG67100. When a security deposit is held in a joint account with us, see SG67500.