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HMRC internal manual

Securities Guidance

Giving security: performance bonds: who will we accept a performance bond from?

We may accept a performance bond from any bank, building society or other financial institution with an office in the UK.

HMRC maintains a list of approved financial institutions on the Debt Management and Banking website.

If a financial institution offers to provide a bond but is not on this list contact the person named at the end of the list.

The list is owned by Debt Management and Banking and is updated periodically. Central Policy, (This content has been withheld because of exemptions in the Freedom of Information Act 2000) will advise Securities Teams when updates are available.