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HMRC internal manual

Holding and Movements Assurance Guidance

Registration and approval: Introduction

This section is aimed to assist assurance officers involved in excise pre and post approval visits. It expands on the information given in Notice 196 (HMRC website) Excise goods: registration and approval of warehousekeepers, warehouse premises, owners of goods and registered consignors,Notice 203A (HMRC website); Registered Consignees, Notice 204A (HMRC website); Temporary Registered Consignees and Notice 204B (HMRC website): Registered Commercial Importers and Tax Representatives. This section identifies the key teams within that process. It also provides guidance on what needs to be considered during the pre and post assurance activity, describing grounds for refusal and revocation of trader applications.

This section sets out the policy on:

  • approval of premises for use as excise warehouses
  • authorisation of warehousekeepers
  • approval of registered owners
  • approval of duty representatives
  • approval of registered consignors
  • approval of registered consignees
  • approval of temporary registered consignees
  • approval of registered commercial importers
  • approval of tax representatives

This section also provides information on:

  • new applications for approval/authorisation
  • the approval process including pre and post approval visits
  • granting or refusing applications
  • variations to approvals; and
  • revocation and cancellation of approvals/authorisations.