Guidance

Securities in respect of Insurance Premium Tax

Employers and traders, HM Revenue and Customs (HMRC) may ask for a deposit or bond

Documents

Details

HMRC can ask you to pay a cash deposit or bond if they think there鈥檚 a risk you won鈥檛 pay your tax or duty on time. They call this a 鈥榮ecurity鈥�. If you don鈥檛 pay your bill HMRC can use the security to settle it.

Updates to this page

Published 7 January 2013

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