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HMRC internal manual

Holding and Movements Alcohol Strategy Accounts

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 the information. However, you should copy the trader into all correspondence.

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