Guarantee deferment of payment to HMRC (C1201)

Use form C1201 to guarantee deferred payment to HMRC.


Guarantee deferment of payment to HMRC (C1201)


You can use this form to guarantee a duty deferment payment due to HMRC through your duty deferment account. This form must be completed and submitted by your financial institution.

If you’re applying for a duty deferment account to use in Great Britain, we’ll tell you if you need to get a guarantee from your financial institution during the application process.

You should not submit a C1201 unless we ask you to do so as part of our assessment of your application for a duty deferment account.

Your Guarantor will need to complete the C1201 or C1201A (for an amendment) and then it must be approved by the Prudential Regulation Authority under the Financial Services and Markets Act 2000.

Before you start

If you are using an older browser, for example, Internet Explorer 8, you’ll need to update it or use a different browser. Find out more about browsers.

Import and export: deferment arrangements - application for approval (C1200)
Use form C1200 to apply to defer payment on duties, taxes, levies, charges and deposits.

Import and export: amendment to form C1201 - deferment guarantee (C1201A)
Use form C1201A if you’re a guarantor and need to tell HMRC about an amendment to form C1201 for deferment of payment.

Import and export: guarantee payment due using the Excise Payment Security System (C1201TAPS)
Use form C1201TAPS to guarantee payment due to HMRC using the Excise Payment Security System.

Published 4 April 2014
Last updated 2 March 2021 + show all updates
  1. Information about applying for a duty deferment account has been updated.

  2. Welsh version of the form C1201 has been added to this page.

  3. First published.