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HMRC internal manual

Holding and Movements Alcohol Strategy Accounts

Accounts: Is the trader obliged to provide copies of the annual accounts for examination?


An assurance officer cannot demand that either modified or full accounts be prepared, but where such accounts exist, CEMA s118B provides the power to require their production. Accordingly, any claim by a company that only its modified accounts need be produced for inspection purposes is not to be accepted.

Regulation 3, in conjunction with schedule 1, of the Revenue Traders (Accounts and Records) Regulations 1992, places a requirement on the trader where he prepares, maintains or issues an annual account to keep and preserve that item.