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HMRC internal manual

Holding and Movements Assurance Guidance

From
HM Revenue & Customs
Updated
, see all updates

Part 2 Notice of intention (NOI) stage: what if the NOI period is breached?

The inspection period is an important assurance tool. Where a business does not allow HMRC the full inspection period by exporting, despatching or destroying goods before the expiry of the inspection period, then the subsequent claim may be rejected.

(This content has been withheld because of exemptions in the Freedom of Information Act 2000) Notice 207 (HMRC website).(This content has been withheld because of exemptions in the Freedom of Information Act 2000)

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

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