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HMRC internal manual

Holding and Movements Assurance Guidance

Registration and approval: sanctions: warning letters

The contents of warning letters will differ depending on the irregularity or breach of conditions identified but in all cases should:

  • be addressed to an individual at the appropriate level;
  • detail the problem identified (including the level and frequency of incidents);
  • state what remedial action the trader must undertake;
  • state the deadline by when the trader’s action must be completed;
  • state what action HMRC may take if the concerns / breaches of relevant regulations continue.

The issuing of warning letters must be included in the officer’s visit report with a copy of the letter retained in the trader’s folder. If the trader fails to comply with the terms of the warning letter officers must advise their line management that further appropriate action should be considered.