Guidance: Securities in respect of PAYE and National Insurance contributions

Updated: Updated the guidance on how to give HM Revenue and Customs a security by making a payment.

HMRC can ask you to pay a cash deposit or bond if they think there’s a risk you won’t pay your tax or duty on time. They call this a ‘security’. If you don’t pay your bill HMRC can use the security to settle it.


Source: HMRC