SolvedSG43100 | Requirement to give security: serving the Notice of Requirement to give security (NOR): who to serve on?
From HM Revenue & Customs · Securities Guidance
| Registered person/employer {#IDAZZV0B}\n————————————– | Service {#IDAXYV0B}\n——————- |
| Sole proprietor | At their home or principal place of business (PPOB). |
| Partnership | At its PPOB, with a copy for each partner. If the partners are not seen at the PPOB, send copies to their home addresses. |
| Limited company | At its PPOB. Where possible, serve on a company officer. Send a copy to the company’s registered office if different from the PPOB. Send copies to all company officers at their home addresses. |
| Limited Liability Partnership | At its PPOB. Where possible, serve on a nominated partner, or a partner who has financial control of the partnership. |
| Group registrations for VAT | On the representative member at its PPOB. Send a copy to that company’s registered office if different to PPOB. Serve copies on the group members at their PPOBs. |