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HMRC internal manual

Holding and Movements Assurance Guidance

Part 2 Notice of intention (NOI) stage: notice of intention declaration

The declaration on the document must be signed by an employee of the claimant company (or their authorised agent). This declaration is required to confirm:

  • that the information on the form is complete and correct
  • that the claimant has read and understood the information held in Notice 207 (HMRC website) excise duty: drawback; and
  • that the claimant is aware that the NOI is part of their claim for drawback.

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