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Official guidance
Securities Guidance

SG24000 · Security for tax at risk of being unpaid: risk assessing cases

  • SG24100 · Is security action necessary?
  • SG24150 · The role of the Environmental Tax officer
  • SG24200 · Multiple business failures (phoenix traders)
  • SG24250 · How to spot a ‘shadow’ director
  • SG24275 · Tainted premises
  • SG24300 · Non-compliant businesses
  1. Security for tax at risk of being unpaid: risk assessing cases: contents
  2. Security for tax at risk of being unpaid: risk assessing cases: the role of the Environmental Tax officer

SG24150 | Security for tax at risk of being unpaid: risk assessing cases: the role of the Environmental Tax officer

From HM Revenue & Customs · Securities Guidance

When considering both the requirement of security and the amount of security in an environmental tax case, you should take account of any information available from the Environmental Tax officer with responsibility for the control of the registrable person.

Prior consultation with the specialist officer is recommended in all environmental tax cases.

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