Notice 102: General Guarantee Accounts
- HM Revenue & Customs
- Part of:
- Import and export notices: alphabetical order, Import and export notices: numerical order, and Import and export: customs declarations, duties and tariffs
- 1 June 2013
- Last updated:
- 25 April 2016, see all updates
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
Updated: 25 April 2016
- The address at 3.1 has been updated.
- First published.