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HMRC internal manual

Holding and Movements Alcohol Strategy: Post Visit Action

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HM Revenue & Customs
Updated
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Post Visit Action: Completion of visit reporting forms

(This content has been withheld because of exemptions in the Freedom of Information Act 2000)

(This content has been withheld because of exemptions in the Freedom of Information Act 2000)

(This content has been withheld because of exemptions in the Freedom of Information Act 2000)

Don’t leave concerns over credibility hanging for the next officer to pick up. Always review whether the concerns are strong enough to reasonably suggest a risk to the revenue that can be addressed through:

  • Imposition of conditions upon duty suspended movements (e.g. where imports are returned to the supplier within 24 or 48 hours without a satisfactory explanation)
  • Imposition of sanctions: (e.g. civil penalties - where traders records fall short of what is expected, and an improvement in compliance is vital for reduction of potential risks through assurance controls)
  • Removal of authorisations / registrations: (e.g. where there are significant and demonstrable doubts concerning the continued approval / registration of a trader which are likely to outweigh their continued approval in the public interest.) See X-99 Approvals & Registration guidance for further information.