Security deposits for PAYE and CIS

Produced by Tolley
Security deposits for PAYE and CIS

The following Employment Tax guidance note Produced by Tolley provides comprehensive and up to date tax information covering:

  • Security deposits for PAYE and CIS
  • When security deposits for PAYE and CIS are used
  • How security deposits work
  • Failure to comply with security deposits

When security deposits for PAYE and CIS are used

HMRC is able to ask employers for a security where there is a serious risk that they will not be able to pay over their PAYE and Class 1 National Insurance deductions to HMRC. The power is used by HMRC in high risk situations s

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