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). 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.