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HMRC internal manual

Holding and Movement Alcohol Strategy - Unannounced Visits

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HM Revenue & Customs
Updated
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Procedures and good practice: How many officers should attend an unannounced visit?

In most cases no more than two officers should attend. However, if there are compellingoperational concerns, additional officers could attend. If a visit does require more thantwo officers, then the reason for this must be documented. This record should be retainedwith the case papers, as it could be scrutinised by the Senior Officer (SO) at a laterdate.