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HMRC internal manual

Holding and Movement Alcohol Strategy - Unannounced Visits

Introduction: scope of this guidance

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

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

Alcohol Strategy guidance comprises a number of sections which were developed primarily for use by Local Compliance and Large Business Service assurance officers involved in delivering the Alcohol Strategy. Much of the material will also apply to other areas of excise audit and compliance work, e.g. tobacco, holding & movement. The guidance 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 should be read in conjunction with Notice 197 Excise goods: holding & movement and any other relevant notices and guidance.