SG42500 | Requirement to give security: factsheets

When you give a customer a Notice of Requirement you must also issue the appropriate factsheet(s) from the list below

SS/FS1 where you require security for PAYE/NICs at risk of being unpaid

SS/FS2a where you require security for VAT at risk of being unpaid

SS/FS2b where you require security as a condition of releasing a VAT credit, see SG29000.

SS/FS3 where you require security for Insurance Premium Tax at risk of being unpaid

SS/FS4 where you require security for Landfill Tax at risk of being unpaid

SS/FS5 where you require security for Aggregates Levy at risk of being unpaid

SS/FS6 where you require security for Climate Change Levy at risk of being unpaid

These factsheets are available in SEES Forms and Letters.

Factsheets give our customers more information about securities and set out the customer’s rights and their responsibilities.