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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 post

SG43350 | Requirement to give security: serving the Notice of Requirement to give security (NOR): proof of service by post

From HM Revenue & Customs · Securities Guidance

Proof of posting is supplied when the Notice of Requirement (NOR) is sent by recorded delivery. A Certificate of NOR service is also completed.

If you post the NOR contact the person 7 days after the date of posting to make sure they received the NOR and to discuss the options they have. Keep a record of action taken and the result.

If the NOR is returned undelivered, and you have alternative addresses for the person, prepare a fresh NOR where practical rather than amend the dates on the existing notice.

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

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