The security: further security
Once the person has given security there may be times when the risk to the revenue means that the amount of security we hold is insufficient.
You can ask for further security where
- the person’s outstanding debts have increased since they gave the original security
- you have offset part of the original security against the person’s debts and you wish to top-up security to the original level given
- your monitoring of the person’s compliance after they gave security indicates that more revenue is at risk than you originally quantified.
When you ask for further security you must serve another Notice of Requirement to give security (NOR), see SG40000. The amount of security shown on the new NOR will be the amount of the further security. The original NOR remains in place and should not be withdrawn. In PAYE/NICs cases a new charge must be raised on SAFE for the extra security.
The person has the same appeal and review rights against the further NOR as if you were asking for security for the first time, but see SG61200 if you are seeking further PAYE/NICs security following an application to reduce the value of the security.
If the person has appealed against the original NOR you can still ask for further security if their circumstances have changed and you consider that the amount requested in the original NOR does not sufficiently address risk to the revenue. The person has the same appeal rights against the further NOR as they have against the original NOR. If you give a further NOR, you should liaise with the appeals advocate to give the person the opportunity to amend their grounds of appeal and ensure that the appeals against both NORs are heard at the same time, see SG73000.
If you do not receive a response to the further NOR, see SG43520.