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Contents

Official guidance
Securities Guidance

SG60000 · The security

  • SG60500 · Introduction
  • SG61000 · Monitoring future compliance
  • SG61100 · Reducing the security for PAYE/NICs
  • SG61200 · Reducing the security for PAYE/NICs - further provisions
  • SG61300 · Reducing the security for VAT and environmental taxes
  • SG62000 · Repaying a security deposit
  • SG64000 · Returning a performance bond
  • SG64500 · Performance bond offered in exchange for security deposit
  • SG65000 · Using security
  • SG68000 · Further security
  1. The security: contents
  2. The security: returning a performance bond

SG64000 | The security: returning a performance bond

From HM Revenue & Customs · Securities Guidance

You should return the bond to the financial institution that provided it with

  • performance bond letter 24 if the bond is no longer required

or

  • performance bond letter 24b if the bond has been called-in

to confirm that the institution’s liability under the bond is discharged.

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