»Ê¹ÚÌåÓýapp

»Ê¹ÚÌåÓýapp decision to require security will be made by an officer at minimum grade HO.

»Ê¹ÚÌåÓýapp HO should agree

• the amount of security that is required, see SG30000
• in PAYE/NICs cases the persons from whom security is required, see SG26500.

»Ê¹ÚÌåÓýapp case for requiring security must be based solely on the person’s activities in relation to the particular tax. For example, Climate Change Levy security must be based solely on the registrable person’s Climate Change Levy trading activities.

If the HO decides that a Notice of Requirement (NOR) should not be issued they will ask the caseworker to

• get further information to allow the HO to review the case again
• close the case
• issue a warning letter
• issue a Notice of Direction for the person to make monthly VAT or environmental tax returns.

»Ê¹ÚÌåÓýapp onus is on the HO, as decision-maker, to show that their decision is reasonable and proportionate in all the circumstances of the case.

»Ê¹ÚÌåÓýapp decision maker must be prepared to defend appealable decisions before the tribunal and should be able to demonstrate that they have

• not taken into account any irrelevant matter
• not disregarded something to which they should have given due weight
• not erred on a point of law.