CLCC guidance – Charging for Guarantees and Indemnities

This document is part of a series to provide guidance to departments regarding the establishment and management of contingent liabilities.

Departments should consider charging parties when using indemnities or guarantees to accept risk from the private sector, as these risks could lead to costs falling on government in the future.  This guide is designed to help government departments decide on charging policy for financial guarantees and indemnities, whether using the HMT checklist for contingent liabilities (in which case it should be read in conjunction with other guidance for the checklist) or outside of the checklist process when developing a particular charging approach.

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Read more about the Contingent Liability Central Capability (CLCC), an analytical and advisory unit within UKGI