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HMRC internal manual

Holding and Movements Alcohol Strategy - Credibility

Substantive Credibility Tests: What action should I take where a trader fails certain credibility tests?

Where a credibility test fails, it doesn’t always follow that there is somethingwrong with the business. You should carefully assess the risk indicated by the result anduse further tests and audit techniques to evaluate whether there is any need orjustification for any further courses of action, such as implementing sanctions. Certainlybefore any civil action is implemented you should be able to show that on balance ofprobability such action is justified. Unusual results from credibility tests are morelikely to trigger further assurance activity, rather than lead directly to sanctions.