HMRC update guidance on obtaining an individual guarantee

Released 17 February 2021

HMRC have updated their guidance on how to obtain an individual guarantee to cover customs debts, which may be used to cover customs duties for one-off or high value imports.

In particular, the section about 'deed of guarantee' has been updated to advise the guarantor must be a financial institution regulated by the Prudential Regulation Authority (PRA).

View the guidance Get an individual guarantee to cover customs debts.

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