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Chapter CAA04240

Document Cited authorities 1 Cited in Related
Vincent
Published date09 March 2016
Record NumberCAA04240
CourtHM Revenue & Customs
IssuerHM Revenue & Customs

Any change to the deferment guarantee will require reauthorisation of the deferment account. The comprehensive guarantee criteria under the UCC will need to be met in order to retain the deferment facility. Please see section Any change to the deferment guarantee will require reauthorisation of the deferment account. The comprehensive guarantee criteria under the UCC will need to be met in order to retain the deferment facility. Please see section for details.

If the deferment guarantee is combined with a comprehensive guarantee for a potential debt (see section [Any change to the deferment guarantee will require reauthorisation of the deferment account. The comprehensive guarantee criteria under the UCC will need to be met in order to retain the deferment facility. Please see section Any change to the deferment guarantee will require reauthorisation of the deferment account. The comprehensive guarantee criteria under the UCC will need to be met in order to retain the deferment facility. Please see section for details.

If the deferment guarantee is combined with a comprehensive guarantee for a potential debt (see section](https://www.gov.uk/hmrc-internal-manuals/customs-authorisation-and-approval/caa10000) for details) a reassessment of the deferment account will also be required.

The Code criteria and conditions will apply from 1 May 2016 for any new deferment account applications or any amendments to an existing deferment account which triggers a move to a Code authorisation or approval.

The following table details the specific types of operations which may be operated under a Community Customs Code (Reg. No. 2913/92) authorisation and those which may only be performed if a new Code authorisation is held.

Procedures available under a Community Customs Code (Reg No. 2913/92) authorisation or approval may only be conducted during transition where they were specifically included in the authorisation on 30...

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