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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): delays in service

SG43400 | Requirement to give security: serving the Notice of Requirement to give security (NOR): delays in service

From HM Revenue & Customs · Securities Guidance

If the Notice of Requirement (NOR) is not delivered within 21 days of the decision to require security, you must review the original decision using the original information and any new facts that have come to light.

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