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HMRC internal manual

Securities Guidance

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HM Revenue & Customs
Updated
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Securities Guidance: recent changes

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

Page Details of update
   
SG34000 Expands the types of existing PAYE/NICs debt and gives further guidance on offset
SG42100 When serving a PAYE/NICs NOR you can explain the employer’s options when there is an existing debt.
SG42150 Amended guidance about what to tell an employer who has an existing PAYE/NIC debt when you serve the NOR, and the amount of security you require includes the debt.
You can offset security against the debt if the employer gives you permission. If you do not get permission to offset security against the debt, and the debt remains unpaid, you will write to the employer to warn them that you will offset security. If the debt still remains unpaid you will offset the security against the debt.    
  SG65250 Amended guidance about employers with PAYE/NICs debts when a Notice of Requirement was given who still have a debt after security is provided.

The letter Debt payment request asks the employer to either pay the debt within 14 calendar days or give you written permission to offset security against the debt.

The letter also explains to the employer that if the debt remains unpaid, and you do not receive the employer’s written permission to offset security, you will offset security against the debt.

BF your case for 21 days. If the debt remains unpaid and you have not received the employer’s written permission to offset security, you should offset security.