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HMRC internal manual

Tobacco Products Duty

Security: physical and financial: Financial Security: recovery of amounts due

If there is an un-discharged liability, which you may consider recovering by means of a claim against the guarantee, you should first approach the principal for discharge of the liability. In most cases this will initially involve the issue of an assessment or copy assessment to the principal. If payment is not received, you should then issue a written demand for payment (under the terms of the guarantee) to the guarantor. A pro-forma letter invoking a guarantee can be found in TPD4210.

If the guarantee covers premises and movements, a demand for payment in respect of an un-discharged liability arising from either the premises or movements can be issued to the full amount stated on the guarantee.