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HMRC internal manual

Customs Special Procedures Manual

Common storage: stock adjustments

Notice 3001 Annex A explains how to treat unexplained variations between amounts recorded in the system and physical stock where adjustment of records is necessary. It applies to unexplained variations so the warehouse keeper should have investigated the cause of the variation beforehand. You will need to ensure that the discrepancy has not been caused by a weakness in the warehouse keeper’s system and controls.