Applying for Customs Authorisations and Approvals: Applying for Deferment Accounts
Applications for Deferment Accounts should be made using form C1200.
This form may be found on GOV .UK here: C1200.
Guidance notes on the completion of this form may be found in Notice 101: Deferment Approval.
The application form should be submitted to the Customs authorities using the iform.
The application form should be accompanied by the following supplementary information/ paperwork:
· Copies of the finalised annual accounts for the past 3 years
· C1201 (Application for a bank guarantee) or
· Details of the comprehensive guarantee that will cover the deferred payments if already held
· Guarantee calculation schedule
The supplementary paperwork should be sent to:
HM Revenue and Customs
Central Deferment Office
6th Floor North West
21 Victoria Avenue
This paperwork should be marked for the attention of: Deferment Approval Team.