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HMRC internal manual

Holding and Movements Alcohol Strategy Accounts

Completion of the Aide Memoire: What form should I complete?

Whenever you check the annual accounts of a trader as part of your audit, you shouldcomplete Form 466E. It is envisioned that this will form part of the records ofthe visit and any issues highlighted should be addressed. The completion of the formshould assist in your assessment of the business’ overall credibility and risk.