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HMRC internal manual

Holding and Movements Assurance Guidance

Part 2 Notice of intention (NOI) stage: Drawback Processing Centre (DPC)

Once the NOI is received at the DPC the form is checked for completeness using the tests detailed on thisDPC checklist (excel 19KB).

If there is any missing information DPC will contact the claimant to obtain this. In most cases the form is returned by the DPC to the claimant for correction. The drawback process only starts once HMRC has received and accepted a correctly completed form EX75.