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HMRC internal manual

Securities Guidance

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

Where an employer has accrued a relevant debt after security is given send the letter Request for payment.

The letter gives the employer 7 calendar days in which to pay the debt. You cannot recover debt which is under appeal.

BF your case for 14 days. If the relevant debt remains unpaid after 14 days you should offset as much security as you need against the debt.

Relevant debt is explained in SG65150.

Where 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.

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