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HMRC internal manual

Holding and Movements Alcohol Strategy - Credibility

Updates: Holding and Movements Alcohol Strategy - Credibility

2017

published amendments

Predictive Analysis: What checks can be used to test the overall credibility of the business?
REDS amended to Registered Consignees, link to HMASSC guidance made live
REDS and occasional importers changed to registered consignees and temporary registered consignees
Predictive Analysis: What is predictive analysis?
REDS replaced by registered consignees

2018

published amendments

Software Credibility: What is the most common computer audit credibility test?
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Software Credibility: What other risks do I need to consider when looking at the credibility of software systems?
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Software Credibility: Why do we need to consider the credibility of software?
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Software Credibility: Contents
Updated review date
Ratio Analysis: How can Mark-ups be used as an assessment tool?
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Ratio Analysis: What is the Mark-up Ratio test?
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Ratio Analysis: What is the Gross Profit Margin test?
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Ratio Analysis: What is the significance of variations in Efficiency Ratios?
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Ratio Analysis: What is the Working Capital Cycle test?
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Ratio Analysis: What is the Creditors Days test?
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Ratio Analysis: What is the Stock Days test?
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Ratio Analysis: What is the Debtors Days test?
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Ratio Analysis: What are Efficiency Ratios?
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Ratio Analysis: What is the Quick Ratio or Acid Test?
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Ratio Analysis: What is the Current Ratio and how is it applied?
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Ratio Analysis: What do we mean by Working Capital and Liquidity?
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Ratio Analysis: What is ratio analysis and what types of test are there?
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Ratio Analysis: Contents
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Trend Analysis: What types of trend analysis checks are there?
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Trend Analysis: When is trend analysis used?
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Trend Analysis: What is trend analysis?
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Trend Analysis: Contents
Updated Review Date
Predictive Analysis: What credibility tests should be performed on the goods?
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Predictive Analysis: What if the trader does not handle cash?
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Predictive Analysis: What is the practical excise application of cash reconciliation?
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Predictive Analysis: What is the principle behind cash reconciliation?
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Predictive Analysis: Are there any credibility type checks specifically aimed at transporters?
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Predictive Analysis: Why do we need to consider credibility tests on transporters?
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Predictive Analysis: What about the apparent lifestyle of key personnel in the business?
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Predictive Analysis: How do I decide if a product's price is indicative of duty payment?
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Predictive Analysis: What checks can be used to test the overall credibility of the business?
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Predictive Analysis: Why do we need to test the overall credibility of the business?
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Predictive Analysis: Could there be a genuine reason for the low price?
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Predictive Analysis: What is predictive analysis?
Review date updated
Predictive Analysis: Contents
Updated review dates
Substantive Credibility Tests: When should I recommend computer audit officer involvement?
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Substantive Credibility Tests: What action should I take where a trader fails certain credibility tests?
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Substantive Credibility Tests: When should I approach the operational accountants?
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Substantive Credibility Tests: What expert resources are available to assist me in credibility testing?
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Substantive Credibility Tests: How do I decide which credibility checks to carry out?
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Substantive Credibility Tests: What types of credibility tests are there?
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Substantive Credibility Tests: What information should I consider testing?
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Substantive Credibility Tests: When should credibility checks be carried out, and what am I testing for?
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Substantive Credibility Tests: Should I consider the wider trading activities of the trader?
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Substantive Credibility Tests: What are credibility tests?
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Substantive Credibility Tests: Contents
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Introduction: Operational problems not covered by this guidance
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Introduction: Scope of this guidance
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Introduction: Contents
Updated review date

published amendments

Predictive Analysis: What checks can be used to test the overall credibility of the business?
Fixed hyperlink error
Fixed hyperlink duplication
Introduction: Contents
Updated review date