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HMRC internal manual

ATA/CPD Carnets Manual

• From: HM Revenue & Customs
• Published: 12 April 2016
• Updated: 24 August 2016, see all updates

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1. Contents
2. ATACPD04000
3. ATACPD04650

ATA carnet procedures: certificates of location

For guidance on certificates of location please see ATACPD09250 Certificates of Location

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