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HMRC internal manual

Customs Authorisation and Approval

Guarantee Requirements for Customs Authorisations and Approvals: Provision of a guarantee

Departmental policy regarding the provision of guarantees is set out in Tax Accounting manual A1-2, Financial Securities.
The Guarantee ‘certificate’ must be provided using the form provided in section CAA11100.

The procedures laid out in A1-2, section 10 - 14 must be followed for the management of, retention, release, claiming and cancellation of guarantees.