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HMRC internal manual

Holding and Movements Assurance Guidance

From
HM Revenue & Customs
Updated
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Registration and approval: preparation for the pre-approval visit

Prior to carrying out the pre-approval visit, the assurance officer should be provided with all the relevant information needed to assist them during the visit. This should consist of copies of any documents that form part of the trader’s application, which will vary depending on the type of approval, as well as the results of the departmental background checks that have already been carried out, and may include:

  • EX 60: Application for an owner of duty suspended goods held in an excise warehouse
  • EX61: Application for authorised excise warehousekeeper;
  • EX 64 - Application for a duty representative
  • EX68: Application for General Storage and Distribution Warehouse;
  • EX69: Application for Trade Facility Warehouse
  • EX70: Application for Motor and Heating Fuels Warehouse;
  • EX71: Motor and Heating Fuels Schedule of Vessels, Plant or Equipment
  • EX72: Application for registered consignor Approval (no business plan needed)
  • HM1: Application to register as a registered consignee
  • HM3: Application to register as a registered commercial importer
  • HM9: Application to register as a tax representative (no business plan needed)
  • TRC1: Application to register as a temporary registered consignee
  • the applicant’s business plan
  • plans of premises (for warehouse premises applications only); and
  • Health and Safety risk assessment (for warehouse premises applications only).

On receipt of a pre-approval visit request, the assurance officer should consider what we already know about the trader and trading address; for example:

  • Consider the business plan details supplied by the applicant. Has sufficient information been supplied or is additional information needed. If additional information is needed can this be requested prior to the visit taking place to allow a productive assurance event to take place?
  • (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)
  • (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) (This content has been withheld because of exemptions in the Freedom of Information Act 2000)

All applications for approval/authorisation/registration are subject to published charter standards and service level agreements. Where our policy is to visit the trader prior to approving them, our standard is to process the application within 45 days of receipt. However, if the applicant has not provided all the information required to complete the application and the officer has to request supplementary information from them, then the charter standards clock stops until an acceptable response is received. Note: It is important that the applicant is made aware of this and essential that the NRU are advised by email of any clock stoppage .

In most cases there is a very narrow band of time between the application being received by the assurance teams and the end of the charter standard period.

Officers should strive to keep application process delays to a minimum, but it is crucial that they only grant approval where the application is by a ‘fit and proper’ person. The officer must not feel pressured by this standard into making a hasty decision. This process needs to be clearly auditable in order to support any slippages. Officers should:

  • where necessary, request any further background information from the trader when arranging the visit;
  • record any delay on behalf of the trader; and
  • arrange a visit within 7 days of receiving the request.