HMRC internal manual

Tobacco Products Duty

Security: physical and financial: Pro-forma letter advising the principal to a guarantee that the guarantee is to be lapsed

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[Name of principal i.e. the person whose premises or goods in duty suspended movements are covered by the guarantee]

Dear Sir or Madam

LAPSING OF GUARANTEE REFERENCE NUMBER: [insert reference number of guarantee]

Please be advised that the following guarantee, for which you are the Principal, will be lapsed with effect from [insert date of lapsing].

Guarantee reference: [insert number]

Dated: [insert date]

Guarantor: [insert name and address of guarantor]


The above security cannot be used for any operation commencing on or after [insert date of lapsing]. Notification of the cancellation of the guarantee will be forwarded in due course.

[You have a continuing requirement to provide financial security as a condition of registration. You must, therefore, obtain a replacement guarantee acceptable to the Commissioners prior to the lapsing of the above named guarantee.]*

The Guarantor is being advised of the lapsing of the above named guarantee.

Yours faithfully,

*Include or delete as appropriate