SG25540 | Security for tax at risk of being unpaid: monitoring compliance: the Notice of Direction to make monthly returns

If you require a person to make monthly VAT and/or environmental tax returns you must issue them with a Notice of Direction (NOD).

The NOD must be authorised and signed by an officer at minimum grade HO.

The HO must check to ensure that there is no MTIC interest prior to authorising the NOD.

The NOD may be served by post (following Departmental post procedures) or by hand, if resources permit, for the attention of the registered person. The notice sets out

• the final date of the last quarterly period

• the due date for the last quarterly return

• the start date of the first monthly period

• the end date of the first monthly period

• the due date for the first monthly return.