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HMRC internal manual

Securities Guidance

Securities Guidance: recent changes

Below are details of the amendments that were published on 9 April 2013 (see the update index for all updates)

Page Details of update
  Many pages have been amended to replace text referring to Part 13 Appendix letters with text referring to letters available in the SI Securities National CAF
  Links have been added throughout to the new VAT and environmental tax securities factsheets that have replaced Public Notices
SG25550 Reworded for clarity
SG41100 We do not send a covering letter with an indirect tax NOR to explaining the quantum of security or why we need security. Nor do we send a payslip