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HMRC internal manual

Holding and Movements Assurance Guidance

Registration and approval: after the pre-approval visit: understanding the proposed business

This section applies to all applications received, however, to help to fully understand the business, assess the risk, and make an informed decision on whether or not to authorise/approve trader applications pre-approval aide memoires (for warehousekeeper/warehouse premises and registered owners/duty representatives)are available to assist officers during the pre-approval visit. The aide memoire is intended to be used as a guide and officers should not feel limited by it. Where necessary, officers must ask further questions of the applicant and other persons within the business and robustly challenge their answers.

Note: It is important that if there are any doubts about the validity of the application, the officer must ask appropriate questions until they are completely satisfied with the answers given.

(This content has been withheld because of exemptions in the Freedom of Information Act 2000)