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HMRC internal manual

Holding and Movements Alcohol Strategy - Credibility

Introduction: Scope of this guidance

Our books of guidance are the main reference material for people in the Department. AllRevenue & Customs formal procedures and work systems are outlined in these books,which give managers and staff the Department’s rules and guidelines and generaladvice interpreting them.

The guidance is aimed at Revenue & Customs staff and should not be relied upon bybusinesses in calculating their taxes and duties.

Alcohol Strategy guidance comprises a number of sections that were developed primarily foruse by Local Compliance and Large Business Service assurance officers involved indelivering the Alcohol Strategy. Much of the material will also apply to other areas ofexcise audit and compliance work, e.g. tobacco, holding & movement. The guidance inthis series is as follows:

  • Alcohol Strategy: Overview
  • Registration & Approval
  • Audit Risk Model & PERCET
  • Pre-Visit Preparation
  • Credibility
  • Supply Chain Verification
  • Annual Accounts
  • Duty Stamps
  • Subsidiary Records
  • Unannounced Visits
  • Cash Transactions
  • Post Visit Action

This guidance should be read in conjunction with Notice 197 Excise goods: holding & movement and any other relevantnotices and guidance.