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Official guidance
Holding and Movements - Financial Securities Assurance

HMFSA5000 · 100% Movement guarantees

  • HMFSA5050 · What is a 100% movement guarantee?
  • HMFSA5100 · Who may provide a 100% movement guarantee?
  • HMFSA5150 · When should a 100% movement guarantee be considered?
  • HMFSA5200 · What primary legislation allows us to require 100% movement guarantees?
  • HMFSA5250 · What options should I consider before implementing the use of the 100% movement guarantee?
  • HMFSA5300 · What is a Commissioner's Direction?
  • HMFSA5350 · Is a Commissioners's Direction an appealable matter?
  • HMFSA5400 · What are the benefits of using 100% movement guarantees?
  • HMFSA5450 · If a 100% movement guarantee is considered appropriate do I need to pre-notify anyone?
  • HMFSA5500 · How will the security be remitted?
  • HMFSA5550 · How can a trader secure the guarantee at 100%?
  • HMFSA5600 · Where should my trader send banker's drafts?
  • HMFSA5650 · What information does Cumbernauld Accounting Centre need from me?
  • HMFSA5700 · What action do I need to take if the trader requests to pay by BACS?
  • HMFSA5750 · How do I discharge the security?
  • HMFSA5800 · What action do I need to take if I am not satisfied that the goods had arrived at their intended destination?
  • HMFSA5850 · How long can the security be held for?
  1. 100% Movement guarantees: Contents
  2. 100% Movement guarantees: What are the benefits of using 100% movement guarantees?

HMFSA5400 | 100% Movement guarantees: What are the benefits of using 100% movement guarantees?

From HM Revenue & Customs · Holding and Movements - Financial Securities Assurance

Page archived - guidance withdrawn

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