Guidance
Securities in respect of Aggregates Levy
Employers and traders, HM Revenue and Customs (HMRC) may ask for a deposit or bond
Documents
Details
HMRC can ask you to pay a cash deposit or bond if they think there’s a risk you won’t pay your tax or duty on time. They call this a ‘security’. If you don’t pay your bill HMRC can use the security to settle it.
Published 7 January 2013