VATF36445 - What to consider prior to determining whether to use an intervention: matters to consider when looking at particular types of taxable person or activity: creative industries tax reliefs: interventions to consider: security

A Notice of Requirement to pay a security can be issued where it is considered that:

• repaying a VAT claim represents a risk to the revenue, or
• VAT is at risk of being unpaid by the taxable person.

Further guidance can be found at VATF44600.