SG27000 | Security for tax at risk of being unpaid: Registering an interest in a security case

A Securities Team accepts a security case when they take one of the following actions

• they issue a warning letter

• they issue a Notice of Direction to make monthly returns (NOD)

• they serve a Notice of Requirement to give security (NOR).

As soon as the Securities Team accept a case for security action they will register an interest by taking one or more of the following actions

• putting a note in the User Interest box on the person’s Electronic Folder (EF)

• putting a note on Employer Business Service (EBS)

• putting a note on Integrated Debt Management System (IDMS)

• setting up the case in Caseflow.