Beta This part of GOV.UK is being rebuilt – find out what this means

HMRC internal manual

Holding and Movements Alcohol Strategy - Credibility

From
HM Revenue & Customs
Updated
, see all updates

Substantive Credibility Tests: What are credibility tests?

Credibility tests are substantive tests intended to challenge the correctness ofdeclarations, and completeness of the trader’s prime records. They are also intendedto test whether the business is what it claims to be.