HMAG120500 - Excise Duty Drawback: part 4 auditing a drawback claim (assurance officers)
The purpose of this part is to complement the detail shown at HMAG120200, HMAG120300 and HMAG120400 and must not be read in isolation of these pages.
DCAT will normally request reviews to be conducted for drawback claims, which will normally be completed via RIS using either the Caseflow or CRMM systems depending on who the relevant CITEX or LBS team is. Where drawback is part of a wider project the visits may be co-ordinated via another team with DCAT and LBS teams working closely with project leads.
Pre-visit action
Pre-visit drawback trader information services
Visit action - Assurance Officers
Credibility
Bank statements and cash payments
Discounts
Establishing whether EU VAT rules are met
Post visit action
Caseflow or CRMM
‘HMRC Use Only Audit team’ form to be completed by the verifying assurance officer
Pre-visit action
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Pre-visit drawback trader information services
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Visit action - Assurance Officers
Refer to HMAG120300 (Part 2 NOI stage) and HMAG120400 (Part 3 the claim stage) for detail of risks and objectives of NOI and claim verification visits.
Credibility
(This content has been withheld because of exemptions in the Freedom of Information Act 2000) Alcohol EU dispatches aide memoire (Word 66KB)(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)
Bank statements and cash payments
(This content has been withheld because of exemptions in the Freedom of Information Act 2000)
Discounts
(This content has been withheld because of exemptions in the Freedom of Information Act 2000)
Establishing whether EU VAT rules are met
(This content has been withheld because of exemptions in the Freedom of Information Act 2000)
Post visit action
(This content has been withheld because of exemptions in the Freedom of Information Act 2000)
Caseflow or CRMM
(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)
‘HMRC Use Only Audit team’ form to be completed by the verifying assurance officer
(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)