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HMRC internal manual

Holding and Movements Assurance Guidance

From
HM Revenue & Customs
Updated
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Excise Movement and Control System: risks associated with the use of EMCS and fallback procedures: risks in fallback procedures

The Fallback Accompanying Document (FAD), Fallback CoD and Fallback Splitting Operation documents do not have the system validations that EMCS has and as such these documents can be completed incorrectly. Therefore, a manual check is required in order to ensure the documents have been completed correctly in accordance with the completion notes and Implementing Regulation 684/2009.

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In light of the risks officers must ensure that businesses only use fallback procedures when necessary and in accordance with Notice 197 (HMRC website).