SG43100 - Requirement to give security: serving the Notice of Requirement to give security (NOR): who to serve on?

Registered person/employer {#IDAZZV0B}\n————————————–	Service {#IDAXYV0B}\n——————-
Sole proprietor	At their home or principal place of business (PPOB).
Partnership	At its PPOB, with a copy for each partner. If the partners are not seen at the PPOB, send copies to their home addresses.
Limited company	At its PPOB. Where possible, serve on a company officer. Send a copy to the company’s registered office if different from the PPOB. Send copies to all company officers at their home addresses.
Limited Liability Partnership	At its PPOB. Where possible, serve on a nominated partner, or a partner who has financial control of the partnership.
Group registrations for VAT	On the representative member at its PPOB. Send a copy to that company’s registered office if different to PPOB. Serve copies on the group members at their PPOBs.