Beta This part of GOV.UK is being rebuilt – find out what beta means

HMRC internal manual

Holding and Movements: Alcohol Strategy Abandonment of Goods

Introduction: Scope of this guidance

Our books of guidance are the main reference material for people in the Department. AllRevenue & Customs formal procedures and work systems are outlined in these books,which give managers and staff the Department’s rules and guidelines and generaladvice interpreting them.

The guidance is aimed at Revenue & Customs staff and should not be relied upon bybusinesses in calculating their taxes and duties.

The Holding and Movement Alcohol Strategy guidance comprises a number of sections whichwere developed primarily for use by Local Compliance and Large Business Service assuranceofficers involved in delivering the Alcohol Strategy. Much of the material will also applyto other areas of excise audit and compliance work, e.g. tobacco, holding & movement.The guidance in this series is as follows:

  • Alcohol Strategy: Overview
  • Registration and Approval
  • Audit Risk Model & PERCET
  • Pre-Visit Preparation
  • Credibility
  • Supply Chain Verification
  • Annual Accounts
  • Duty Stamps
  • Subsidiary Records
  • Unannounced Visits
  • Cash Transactions
  • Post Visit Action
  • Abandonment of goods

This guidance should be read in conjunction with Notice 197 Excise goods: holding & movement and any other relevantexcise notices and guidance.