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Form: Give Joint Contractual Liability (JCL) for a Customs Comprehensive Guarantee for potential debts

Published 23 May 2016

Last updated 26 January 2023
+ show all updates

  1. 26 January 2023

    As well as being established in the UK, your JCL provider must have an established history of compliance with HMRC.

  2. 13 January 2022

    Guidance has been updated to reflect changed rules of establishment for joint contractual liability guarantors.

  3. 31 December 2020

    This page has been updated because Brexit transition period has ended.

  4. 23 May 2016

    First published.

Published 23 May 2016

Last updated 26 January 2023
+ show all updates

  1. 26 January 2023

    As well as being established in the UK, your JCL provider must have an established history of compliance with HMRC.

  2. 13 January 2022

    Guidance has been updated to reflect changed rules of establishment for joint contractual liability guarantors.

  3. 31 December 2020

    This page has been updated because Brexit transition period has ended.

  4. 23 May 2016

    First published.