Duty Deferment Scheme: enquiries

Email or write to HMRC for help with the Duty Deferment Scheme.

Email

Email HMRC about duty deferment applications and accounts: ddawaiver@hmrc.gov.uk
Ask a question about:

  • duty deferment applications to use in Great Britain (England, Scotland and Wales)
  • amending or cancelling your existing deferment account, including your Guarantee waiver

Email HMRC with questions about duty deferment Direct Debits, standing authority or excise only applications: cdoenquiries@hmrc.gov.uk

Email HMRC about Customs Comprehensive Guarantee deferments: customs-comprehensive-guarantee-team.ccto@hmrc.gov.uk
Ask a question about:

  • Customs Comprehensive Guarantee deferment applications
  • amending or cancelling your Customs Comprehensive Guarantee deferment account

Contact the VAT Online Services Helpdesk for help with Duty Deferment Electronic Statements online facilities, including:

  • registering
  • activation
  • signing in
  • ID or password queries
  • de-enrolment

Post

Supporting documents for a Great Britain duty deferment account

Send supporting documents to this address.

HMRC – DDA Waiver Team
Erskine House
20 to 32 Chichester Street
Belfast
BT1 4GF
United Kingdom

Amending and cancelling excise only duty deferment accounts

Write to HMRC to cancel or amend your excise duty deferment account.

HMRC Deferment Office
8th Floor
14 Westfield Avenue
London
E20 1HZ
United Kingdom

Amending and cancelling your Customs Comprehensive Guarantee

Write to HMRC to cancel or amend your Customs Comprehensive Guarantee.

Customs Comprehensive Guarantee Team
Three New Bailey
New Bailey Street
Salford
M3 5FS
United Kingdom

If HMRC needs to contact you about anything confidential they’ll reply by phone or post.

Guidance

HMRC contacts

Updates to this page

Published 14 May 2025
Last updated 30 September 2025 show all updates
  1. The Duty Deferment Scheme phone line is no longer available.

  2. The postal address for the Customs Comprehensive Guarantee Team has been updated.

  3. First published.