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HMRC internal manual

Securities Guidance

Appeals and reviews: what the tribunal can do in PAYE/NICs cases

A person given a Notice of Requirement to give security (NOR) for PAYE/NIC can appeal against the NOR or any requirement in it.

The tribunal can

  • confirm the requirements in the NOR or
  • vary the requirements in the NOR or
  • set aside the NOR.

A person who has given security (PGS) can also appeal against

  • our rejection of their application to have the value of the security reduced and
  • a smaller reduction than they applied for.

The tribunal can

  • confirm our decision or
  • vary our decision.