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HMRC internal manual

Holding and Movements Assurance Guidance

Revocation of approval: establishing where goods are held prior to taking revocation action

If the business whose approval is being revoked is either a Registered Owner or Duty Representative then you should obtain details of all warehouses holding excise goods that the business either owns or is responsible for. If the business is a Duty Representative you should also obtain a list of the overseas owners they act for.