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

HMRC internal manual

Holding and Movements Alcohol Strategy - Pre Visit Preparation

Introduction: Scope of this guidance

Our books of guidance are the main reference material for people in the Department. AllRevenue & Customs formal procedures and work systems are outlined in these books,which give managers and staff the department’s rules and guidelines and generaladvice interpreting them.

The guidance is aimed at Revenue and Customs staff and should not be relied upon bybusinesses in calculating their taxes and duties.

The X-99 Alcohol Strategy guidance comprises a number of sections which were developedprimarily for use by Local Compliance and Large Business Service assurance officersinvolved in delivering the Alcohol Strategy. Much of the material will also apply to otherareas of excise audit and compliance work, e.g. tobacco holding & movement. Theguidance in this series is as follows:

  • Alcohol Strategy: Overview
  • Registration and Approval
  • Audit risk Model & PERCET
  • Pre-Visit Preparation
  • Credibility
  • Supply Chain Verification
  • Annual Accounts
  • Duty Stamps
  • Subsidiary Records
  • Unannounced Visits
  • Cash Transactions
  • Post Visit Action

This guidance covers some of the key areas officers and managers should consider whenpreparing for assurance events. The principles are true for all assurance activity butwill have some additional emphasis where elements are particularly key to contributingtowards Alcohol Strategy aims and objectives.

Assurance is increasingly driven by risk regardless of whether the risks are inherentwithin a particular excise regime or displayed by specific traders or their supply chains.

As the Alcohol Strategy develops officers and Risk Teams will have more information withwhich to test and structure assurance events. This information must be used to inform andplan assurance activity in advance of visiting traders. Officers should have the supportof their Assurance Managers in helping them identify and set clear and achievableobjectives for an assurance event. Managers should also support the development of goodpractice and sensible strategies for planning and conducting assurance events effectively.

With some activity (e.g. involving Mutual Assistance, requiring support from Audit Servicepersonnel or accountants) resources should be sought well in advance to avoid any lengthydelay in progressing enquiries. Therefore officers and their managers need to be aware oflikely resource requirements and factor these into their assurance plans.