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HMRC internal manual

Holding and Movements Alcohol Strategy Accounts

HM Revenue & Customs
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Accounts: Can I obtain detailed information directly from the trader's accountant?

Yes, s118B (2) b of CEMA allows for the accountant to be approached directly for theinformation. However, you should copy the trader into all correspondence.

If there is a dispute between the trader and his accountant, the accountant is stillobliged under CEMA s118 (b) to release the information to the Commissioners. You may needto give an assurance that you will not release details of the information provided to thetrader (this is the property of the accountant). If you have any queries on this issuediscuss with your line management and liaise with the relevant Unit of Expertise (UofE).