SG42500 - Requirement to give security: factsheets

When you give a customer a Notice of Requirement you must also issue the appropriate factsheet(s) from the list below

where you require security for PAYE/NICs at risk of being unpaid

where you require security for VAT at risk of being unpaid

where you require security as a condition of releasing a VAT credit, see SG29000.

where you require security for Insurance Premium Tax at risk of being unpaid

where you require security for Landfill Tax at risk of being unpaid

where you require security for Aggregates Levy at risk of being unpaid

where you require security for Climate Change Levy at risk of being unpaid

These factsheets are available in SEES Forms and Letters.

Factsheets give our customers more information about securities and set out the customer’s rights and their responsibilities.