SG61000 | The security: monitoring future compliance

While we hold security you should check to ensure that the person is making returns and payments to HMRC on time.

Where we hold a VAT and/or environmental tax security you should check compliance at each return due date until you are satisfied that the person is no longer a risk to the revenue, or for the period indicated on the Notice of Requirement (NOR).

Where we hold a PAYE/NICs security you should check compliance at each payment and return due date until you are satisfied that the employer is no longer a risk to the revenue, or for the period indicated on the NOR.

If you find that the person has a debt, see SG65000.

If the person asks you to reduce the amount of security outside the appeal period for the NOR

• for PAYE/NICs cases where there is no joint and several liability, see SG61100

• for PAYE/NICs cases where there is joint and several liability, see SG61200

• for VAT/environmental tax cases, see SG61300.