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HMRC internal manual

Holding and Movements Assurance Guidance

From:
HM Revenue & Customs
Published:
Updated:
, see all updates

  1. Contents
  2. HMAG
  3. HMAG60000
  4. HMAG60700
  5. HMAG60740

Excise Movement and Control System: assurance checks: fallback credibility checks for Assurance officers to consider

In addition to the checks shown at HMAG60730 the following credibility checks could help to further establish that the use of fallback procedures is appropriate.

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