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HMRC internal manual

Holding and Movements: Alcohol Strategy Abandonment of Goods

Detail of the scheme: Roles and responsibilities within the process

The National Advice Service:

Where there has not already been contact between the trader and HMRC, officers in theNAS are potentially the first point of contact for warehousekeepers requesting to abandongoods. The NAS will forward on the traders details and request to the relevant risk teamor the Client Relationship Manager (CRM) for LBS traders. It is not the role of NAS toeither approve or reject requests from warehousekeepers to abandon goods.

The Risk Team:

The risk team is responsible for allocating the enquiry to the appropriate assuranceteam in Local Compliance.

Assurance officers:

Officers are responsible for establishing whether the request meets the conditionsrequired to allow goods to be abandoned and for notifying the trader of their decision inwriting providing supporting reasons. Officers are also responsible for detaining, seizingand (or) arranging the appropriate disposal of the excise goods (see page HMASABN5080). Officers are responsible for ensuring that whereappropriate excise assessments are issued or withdrawn depending on the circumstances andoutcome of each request to abandon goods.

(This content has been withheld because of exemptions in the Freedom of Information Act 2000)