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HMRC internal manual

Tobacco Products Duty

Security: physical and financial: Pro-forma letter invoking a guarantee

[Name of guarantor i.e. the financial institution underwriting the guarantee]

Dear Sir or Madam

CLAIM AGAINST GUARANTEE REFERENCE NUMBER: [insert reference number of guarantee]

Under the terms of the above guarantee, you are required to pay immediately to the Commissioners of HMRC the sum of

£ ……….. in respect of the principal’s un-discharged liability.

Payment must be forwarded to: [insert address for payment]


Guarantee reference: [insert number]

Dated: [insert date]

Principal: [insert name and address of principal]

If you have any queries concerning the above claim, please contact this office.

Yours faithfully