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Contents

Official guidance
Securities Guidance

SG29000 · Security as a condition of releasing a VAT credit

  • SG29050 · Introduction
  • SG29100 · The law
  • SG29200 · Meaning of VAT credit
  • SG29300 · When we may require security
  • SG29400 · The amount of security
  • SG29500 · Acceptable forms of security
  • SG29600 · Delegated authority to require security
  • SG29700 · The letter of offer
  • SG29800 · The Notice of Requirement to give security (NOR)
  • SG29900 · Right of appeal
  • SG29910 · Receipt of security
  • SG29920 · Consequences of not providing security
  • SG29950 · Returning or calling in security
  1. Security as a condition of releasing a VAT credit: contents
  2. Security as a condition of releasing a VAT credit: receipt of security

SG29910 | Security as a condition of releasing a VAT credit: receipt of security

From HM Revenue & Customs · Securities Guidance

Guidance about all aspects of the person giving security is at SG50000.

Security action does not stop the repayment supplement clock, so it is important that you continue to investigate a claim for repayment even when security is provided.

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