Excise Payment Security System: application to defer payment of excise duties without a guarantee (EPSS(A))
Use form EPSS(A) to apply to defer payment of excise duties without providing a guarantee.
Documents
Details
Authorisation using form EPSS(A) to defer payments of excise duty without a guarantee is dependent upon the applicant’s continued compliance with the EPSS eligibility and authorisation criteria and the Duty Deferment criteria.
Email HMRC to [ask for this form in Welsh (Cymraeg)](https://www.gov.uk/government/organisations/hm-revenue-customs/contact/welsh-language-helplines#email-title
Before you start
If you are using an older browser, eg Internet Explorer 8, you’ll need to update it or use a different browser. Find out more about browsers.
You’ll need to fill in the form fully before you can print it. You can’t save a partly completed form so we suggest you gather all your information together before you begin to fill it in.
Related forms and guidance
Application for authorisation to make payments of excise duties without a guarantee (EPSS(B))
Use form EPSS(B) to apply for authorisation to make payments of excise duties on removals from a UK beer, wine, made-wine, cider or perry production premises without a guarantee.