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Official guidance
Securities Guidance

SG43000 · Requirement to give security: serving the Notice of Requirement to give security (NOR)

  • SG43100 · Who to serve on?
  • SG43150 · Business has ceased to trade
  • SG43200 · Service by hand
  • SG43250 · Service by post
  • SG43300 · Proof of service by hand
  • SG43350 · Proof of service by post
  • SG43400 · Delays in service
  1. Requirement to give security: serving the Notice of Requirement to give security (NOR): contents
  2. Requirement to give security: serving the Notice of Requirement to give security (NOR): proof of service by hand

SG43300 | Requirement to give security: serving the Notice of Requirement to give security (NOR): proof of service by hand

From HM Revenue & Customs · Securities Guidance

Proof of service of a Notice of Requirement (NOR) must be obtained.

In the case of personal service, the officer serving the NOR should ask the person to sign a copy of the NOR to say they have received and understood it. If they refuse to sign this should be recorded in the officer’s notebook.

If the person is not seen, the NOR (in a sealed envelope) may be left with an employee or otherwise at the principal place of business.

The serving officer completes a Certificate of NOR service.

Once service of the NOR is confirmed, offer to send a copy to the person’s authorised agent.

Note: Where the NOR has been dated for service and then cannot be served on that day you should prepare a fresh NOR for service rather than amend the dates on the existing notice.

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