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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 should complete Form 466E. It is envisioned that this will form part of the records of the visit and any issues highlighted should be addressed. The completion of the form should assist in your assessment of the business’ overall credibility and risk.