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HMRC internal manual

Holding and Movements Alcohol Strategy - Audit Risk & PERCET

Audit Process - PERCET: How is the information gained from the preparation used to plan the audit?


Once the preparation is finished, officers should have a good picture of:

  • The commercial practice appropriate to the trader
  • The perceived risk areas
  • Any individual risks of particular concern
  • Any areas of concern
  • Any other indicators of non-compliance that have been identified.

The above information will help structure the proposed interview questions and audit tasks.