Guidance

Securities in respect of Climate Change Levy

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

• From: HM Revenue & Customs
• Published: 8 January 2013

Documents

Securities in respect of Climate Change Levy

PDF, 319 KB, 4 pages

Details

HMRC can ask you to pay a cash deposit or bond if they think there’s a risk you won’t pay your tax or duty on time. They call this a ‘security’. If you don’t pay your bill HMRC can use the security to settle it.

Published 8 January 2013