Summary

HMRC is currently reviewing this guidance. This is to include new areas of legislation relating to CIS, CT and Gambling Taxes and to ensure the existing information is accurate/up to date. If you have any comments or feedback, please email: <hmrcmanualsteam@hmrc.gov.uk> This guidance is for caseworkers and their managers within Specialist Investigations (SI) Securities Teams

Contents

  1. SG10000
    Introduction and the law
  2. SG20000
    Security for tax at risk of being unpaid
  3. SG29000
    Security as a condition of releasing a VAT credit
  4. SG30000
    Calculating the amount of security
  5. SG40000
    Requirement to give security
  6. SG50000
    Giving security
  7. SG60000
    The security
  8. SG70000
    Appeals and reviews
  9. SGUPDATE001
    update index