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HMRC internal manual

Holding and Movements Alcohol Strategy Accounts

Introduction: Operational problems not covered by this guidance


  • Consult other relevant books of guidance and notices
  • Consider local practice
  • Refer to relevant legislation
  • If you are unable to resolve the matter locally after consulting line management you should contact the Warehousing Unit of Expertise (UofE):

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