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HMRC internal manual

VAT Fraud

What to consider prior to determining whether to use an intervention: matters to consider when looking at particular types of taxable person or activity: creative industries tax reliefs: interventions to consider: security

A Notice of Requirement to pay a security can be issued where it is considered that:

  • repaying a VAT claim represents a risk to the revenue, or
  • VAT is at risk of being unpaid by the taxable person.

Further guidance can be found at VATF44600.