Notice 102: General Guarantee Accounts

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



This notice cancels and replaces Notice 102 (January 2004).

Published 1 June 2013
Last updated 2 March 2018 + show all updates
  1. The process for applying for an EORI number has changed - a link to the EORI application form has been added. The Method of Payment codes have been updated.
  2. EORI contact information amended.
  3. The address at 3.1 has been updated.
  4. First published.