Use form EPSS(A) to apply to defer payment of excise duties without providing a guarantee.
Ref: EPSS(A) https://public-online.hmrc.gov.uk/lc/content/xfaforms/profiles/forms.html?contentRoot=repository:///Applications/Customs_A/1.0/EPSS(A)&template=EPSS(A).xdp
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Related forms and guidance
Application for authorisation to make payments of excise duties without a guarantee (EPSS(B))
Use form EPSS(B) to apply for authorisation to make payments of excise duties on removals from a UK beer, wine, made-wine, cider or perry production premises without a guarantee.