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HMRC internal manual

Securities Guidance

Securities Guidance: recent changes

Below are details of the amendments that were published on 28 December 2012 (see the update index for all updates)

Page Details of update
   
   
SG11000 Requests for security action are now made to Manchester, Securities (RIS)
SG13000 Amended to clarify that HMRC does not prosecute
SG14000 Factsheets are available in SEES. Key letters and notices are in SEES, while other letters and notices are in the SI Securities National CAF
SG23000 Amended to clarify that HMRC does not prosecute
SG25000 The PAYE/NICs warning letters are SEC1 and SEC4 in SEES Forms and Letters
SG26500 Text added to emphasise that each person to whom we give an NOR for a PAYE security commits an offence if they do not provide security, and each person is liable on conviction to a fine of up to £5,000
SG29000 Details of new factsheet added
SG41100 The VAT NORs are found in SI Securities National CAF
SG41200 Amended to clarify that HMRC does not prosecute.
If the person disputes the NOR we do not require them to provide security while the dispute is being resolved    
  SG42100 NOR and factsheet numbers added.
Text added to remind officers to print copies of NORs for service    
  SG42150 If the person appeals we do not require them to provide security until the appeal is settled. We also stand over the SAFE charge.
Amended to clarify that HMRC does not prosecute    
  SG42200 Guidance on notifying employers about time to pay decisions expanded. Also, the period in which the employer must either provide security or appeal once a time to pay request has been rejected has been corrected
  SG42250 Text added to emphasise that each person to whom we give an NOR for a PAYE security commits an offence if they do not provide security, and each person is liable on conviction to a fine of up to £5,000
  SG42500 New factsheet numbers included
  SG43100 Text amended to clarify who, in a partnership case, should get the original NOR, and who copies
  SG43150 If you suspect that PAYE is not being operated when it should be reports are now made to Manchester, Securities (RIS)
  SG43510 Appeals in PAYE cases can be made to HMRC rather than direct to the decision maker
  SG70300 Appeals in PAYE cases can be made to HMRC rather than direct to the decision maker. Also, the period in which a person must appeal against the rejection of a time to pay request, a rejection of an application to reduce the value of a security, or the amount of the reduction, has been corrected
  SG75100 Reworded for clarity