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HMRC internal manual

Holding and Movements Assurance Guidance

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HM Revenue & Customs
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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

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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

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Bank statements and cash payments

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Discounts

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Establishing whether EU VAT rules are met

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Post visit action

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Caseflow or CRMM

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‘HMRC Use Only Audit team’ form to be completed by the verifying assurance officer

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