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HMRC internal manual

Holding and Movements Assurance Guidance

From
HM Revenue & Customs
Updated
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Part 3 the claim stage: evidence of UK duty payment

General information

The claimant must provide evidence of UK payment. If the claimant is the actual duty payer this should be the actual evidence of duty payment as described in paragraph 4.7 of Notice 207 (HMRC website). If the claimant is not the original duty payer then they must provide the evidence described in paragraph 4.8 of Notice 207. Where the claimant can not provide the evidence listed in either section they may have an alternative evidence agreement in place (see HMAG120200 of this guidance).

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Risks with evidence of UK duty payment documentation

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Linking evidence of UK duty payment to the goods

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Documentation used more than once

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Establishing if invoices presented are genuine

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False invoices

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Duty calculation checks

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Establishing if duty has previously been drawn back or remitted

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