Securities in respect of PAYE and National Insurance contributions

Guidance has been updated on how to give HMRC a security by making a payment.   Tax law allows HMRC to require an employer to give an amount of ‘security’ if there is a risk that they won’t pay Pay As You Earn (PAYE) or National Insurance contributions which become due. If an employer doesn’t pay their bill HMRC can use the security to settle it.  HMRC may send or give an employer a notice of requirement if: in their previous or current business, they’ve failed to comply with their PAYE and National Insurance contributions obligations they have reason to believe that they might fail to comply with their PAYE and National Insurance contributions obligations   Full details and updated guidance