Published 29 October 2020
Last updated 31 January 2022
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31 January 2022
The guidance has been updated to clarify that if you need to defer amounts above £10,000 per month but do not meet the requirements for a full guarantee waiver, you may still be eligible for a partial waiver of up to £10,000.
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18 March 2021
Guidance has been updated to include information about applying for a duty deferment account in Great Britain if you are established outside of the UK.
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2 March 2021
Information about how to apply for a guarantee waiver has been updated.
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29 October 2020
First published.