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Official guidance
Securities Guidance

SG15100 · Introduction and the law: the law on security: Value Added Tax

  • SG15105 · Power to require security for the payment of VAT
  • SG15110 · Meaning of 'relevant goods or services'
  • SG15115 · Taxable person’s right to a review
  • SG15120 · Time limits for review completion
  • SG15125 · Taxable person’s right to appeal to an independent tribunal following notification of a review conclusion
  • SG15130 · Taxable person’s right to appeal to an independent tribunal
  • SG15135 · Power to determine the amount and form of security
  • SG15140 · Power to include existing debt in the quantum
  • SG15145 · Penalty for failure to provide security
  • SG15150 · Compensation orders against convicted persons
  • SG15155 · Application of the provisions of sections 145 to 155 of CEMA 1979 to security prosecutions
  • SG15160 · Power to proceed against company directors, officers, shadow directors, etc
  • SG15165 · Evidence by certificate
  • SG15170 · Power to direct a taxable person to make monthly returns
  • SG15175 · No appeal allowed against a Notice of Direction to make monthly returns
  1. Introduction and the law: the law on security: Value Added Tax: contents
  2. Introduction and the law: the law on security: Value Added Tax: power to include existing debt in the quantum

SG15140 | Introduction and the law: the law on security: Value Added Tax: power to include existing debt in the quantum

From HM Revenue & Customs · Securities Guidance

Under paragraph 4(2) of Schedule 11 to the VATA 1994, we may require security for the payment of any VAT that is or may become due.

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