Chapter SG50500
| Published date | 10 April 2016 |
| Record Number | SG50500 |
| Court | HM Revenue & Customs |
| Issuer | HM Revenue & Customs |
There are a limited number of ways that a person can give security, see SG52100.
There are certain types of security which are not acceptable to us, see SG56000.
If a person gives a security deposit we encourage them to pay electronically to the Accounts Offices.
They may also arrange for us to have a performance bond. A performance bond is a legal instrument provided to HMRC by a financial institution on the person’s behalf. The financial institution undertakes to pay an amount of money should we need it, see SG53100.
A security deposit can be held in a joint account with the person, see SG54000.
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