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HMRC internal manual

Holding and Movements Assurance Guidance

• From: HM Revenue & Customs
• Published: 10 April 2016
• Updated: 21 July 2016, see all updates

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1. Contents
2. HMAG
3. HMAG30000
4. HMAG30900

Registration and approval: After the pre-approval visit: Contents

1. HMAG30910

   Understanding the proposed business
2. HMAG30920

   Establishing who is really running the business
3. HMAG30940

   Judging and challenging the viability or legitimacy of the business
4. HMAG30950

   Poor compliance in this or other HMRC regimes

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