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VAT and environmental taxes

For VAT we can require a taxable person to give security. For example we may require a VAT-registered company to give security.

For environmental taxes we can require a registrable person to give security. A registrable person is a person who is registered, or is liable to be registered, for the tax.

In this guidance we use the term ‘person� when we mean both ‘taxable� and ‘registrable� person.

PAYE/NICs

We can require an employer to give security for PAYE/NICs. We can also require security from the following person in relation to the employer

• a director
• a company secretary
• any other similar officer
• any person purporting to act in such a capacity
• a member of a limited liability partnership (LLP) where the employer is an LLP.

In this guidance we use the term ‘person� when we mean both the employer and any of the persons listed above.

There is guidance at SG26500 about asking for PAYE/NICs security from more than one person.

There are some employers from whom we cannot require security for PAYE/NICs, these are

• the Crown
• employers who have entered into and are meeting a time to pay arrangement, see SG25560
• employers using the simplified deduction scheme under Regulation 34(3) Income Tax (PAYE) Regs 2003 who only employ authorised personal employees
• employers who only employ ‘care and supportâ€� employees under Regulation 206(4) Income Tax (PAYE) Regs 2003.

The law on securities is at SG15000.