SG25540 - Security for tax at risk of being unpaid: monitoring compliance: the Notice of Direction to make monthly returns

If you require a person to make monthly VAT and/or environmental tax returns you must issue them with a Notice of Direction (NOD).

»Ê¹ÚÌåÓýapp NOD must be authorised and signed by an officer at minimum grade HO.

»Ê¹ÚÌåÓýapp HO must check to ensure that there is no MTIC interest prior to authorising the NOD.

»Ê¹ÚÌåÓýapp NOD may be served by post (following Departmental post procedures) or by hand, if resources permit, for the attention of the registered person. »Ê¹ÚÌåÓýapp notice sets out

  • the final date of the last quarterly period
  • the due date for the last quarterly return
  • the start date of the first monthly period
  • the end date of the first monthly period
  • the due date for the first monthly return.