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HMRC internal manual

Holding and Movements Alcohol Strategy - Audit Risk & PERCET

HM Revenue & Customs
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Selecting Assurance Events: How are assurance events selected?

Assurance events will be selected on the basis of the specific and inherent revenuerisk within particular traders, class of trader or alcohol related activity. Furtherinformation on the principles and practice of sifting within the assurance process isprovided within X-99 Excise Assurance – Generic guidance.