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HMRC internal manual

Holding and Movements Alcohol Strategy - Credibility

HM Revenue & Customs
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Substantive Credibility Tests: How do I decide which credibility checks to carry out?

There is no hard and fast rule; the tests you perform should be sufficient to establishwhether a trader’s business and declarations are credible. Examples of the types ofcredibility tests available are provided from HMASCR3000 onwards. As you become moreexperienced in credibility testing you may design tests not included in this guide.

The most appropriate test to adopt will depend on what information you have available at aparticular test stage and the answers you are seeking.

During a standard assurance event the majority of tests will be either predictive or trendbased.