Notice

Notice 102: General Guarantee Accounts

This notice explains how to make secure payments to HM Revenue and Customs using a General Guarantee Account.

Document

Details

This notice cancels and replaces Notice 102 (January 2004). Details of any changes to the previous version can be found in paragraph 1.2 of this notice.

Published 1 June 2013
Last updated 16 February 2018 + show all updates
  1. EORI contact information amended.
  2. The address at 3.1 has been updated.
  3. First published.