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HMRC internal manual

Holding and Movements Alcohol Strategy - Audit Risk & PERCET

Selecting Assurance Events: How are assurance events selected?


Assurance events will be selected on the basis of the specific and inherent revenue risk within particular traders, class of trader or alcohol related activity. Further information on the principles and practice of sifting within the assurance process is provided within X-99 Excise Assurance – Generic guidance.