Business tax – form

Import and export: guarantee deferment of payment to HMRC (C1201)

Use form C1201 to guarantee deferred payment to HM Revenue and Customs (HMRC).



This form can be used to guarantee any payment due to HMRC.

Before you start

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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.