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HMRC internal manual

Customs Authorisation and Approval

HM Revenue & Customs
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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
Banking Operations
Central Deferment Office
6th Floor North West
Alexander House
21 Victoria Avenue
SS99 1AA


This paperwork should be marked for the attention of: Deferment Approval Team.