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HMRC internal manual

Holding and Movements Alcohol Strategy Accounts

Accounts: What do I do if I have any queries arising from the annual accounts checks?

If you have a query arising from annual accounts checks, there a number of stages tofollow.

You should first approach the trader for his explanation of the discrepancies /credibility query. If you are satisfied with his explanation, then you should simply noteyour report accordingly, and take no further action.

If you are not satisfied with the trader’s explanation then the next stage is toconsider the implications with regards to both the excise regime and any other HMRCregimes. If you are happy that there are no implications, then you should note this inyour report and copy to ACCT. If you feel that there are implications for other HMRCregimes, then you should inform the relevant area of the Department and note it in yourreport. If you unsure whether there are implications within excise, you should discuss thematter with your line manager, and consider whether it would be appropriate to approachthe relevant UofE or the Departmental accountants for advice.

If you feel that the issue in question will have implications within the excise regime,you should consider whether, based on the information held, you are in a position to raisean excise assessment or able to take other sanction action, such as revocation of anyregistration or approval. If you are, you should raise the assessment or take theappropriate sanction action, note this in your report, and forward a copy to ACCT. If youfeel that you still do not have sufficient evidence to take immediate action, for example,the risk to the revenue cannot be quantified at this stage, then, in collaboration withyour line manager, you should set in place an assurance program to quantify / establishthe risk, and notify ACCT of any results.