C1201A Form – Fill Out and Use This PDF

C1201A Form PDF Details

The C1201A is an amendment to the C1201 deferment guarantee held with HM Revenue and Customs (HMRC). A deferment guarantee is a financial commitment that lets importers pay customs duties and import VAT on a deferred basis. This means payment is made at the end of the accounting period rather than at the point of import. The C1201A form allows you to update the terms of your existing guarantee when your business circumstances change.

Who Needs to Use the C1201A?

Businesses and sole traders with an active HMRC customs deferment account use this form. It applies to importers who bring goods into the UK on a regular basis. Freight agents and customs brokers may also complete the C1201A on behalf of their clients. Banks and insurance companies acting as guarantors will be involved when guarantor details change.

What Changes Can You Make with the C1201A?

The form covers several types of amendments to your deferment guarantee. You can apply for any of the following changes:

• A change in the applicant's trading name or legal name
• A permanent increase in the total guaranteed duty amount
• A permanent decrease in the total guaranteed duty amount
• A temporary increase in the guaranteed amount for a defined period
• An update to the guarantor's name or contact details

Tick the relevant boxes on the form and provide the specific new figures or names in the spaces provided.

What Information Do You Need?

Gather the following details before completing the amendment:

• Deferment Approval Number (DAN): HMRC assigns this number when your deferment account is opened
• Guarantor reference number: provided by your bank or insurance company
• Current guaranteed amount: the figure shown on your existing C1201 guarantee
• Full legal name of the applicant
• Name and details of the guarantor
• Specific details of each change you are requesting

What Supporting Documents Are Required?

Some amendments require additional documentation. If you are changing the applicant's name because of a company name change, you must attach a Certificate of Incorporation upon Change of Name. This certificate is issued by Companies House and must accompany the form when you send it to HMRC.

If the legal entity itself is changing, the C1201A is not the correct form to use. A change of legal entity requires a new application for deferred duty facilities with HMRC. Contact the Duty Deferment Office to confirm which documents and process apply to your situation.

How to Submit the Completed Form

Complete the C1201A clearly and in block capitals where indicated. Check that all required boxes are ticked and all fields are filled in. Errors or omissions will delay processing of your amendment.

Sign the form where required and keep a copy for your records. Post the completed form to the HMRC Duty Deferment Office. The address is included in the guidance notes that accompany the C1201A. Allow four to six weeks for HMRC to process the amendment and confirm the updated guarantee terms.