Security deposits for PAYE and CIS

Produced by Tolley

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

Security deposits for PAYE and CIS

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 us

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