SECURITY FOR TAX

Related Commentary  Related HMRC Manuals

24  Where it appears to the Commissioners requisite to do so for the protection of the revenue they may require a registrable person, as a condition of his entering into taxable insurance contracts, to give security (or further security) of such amount and in such manner as they may determine for the payment of any tax which is or may become due from him.

Official Publications

Notice ET1 (Notice of requirement to give security for environmental taxes): HMRC's statement of practice on the circumstances where they may require security for insurance premium tax.


ASSESSMENTS TO PENALTIES ETC.

Related HMRC Manuals

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