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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: assurance checks: credibility checks specifically for goods dispatched, destinations changed or energy movements split under fallback

The following credibility checks could help to further establish that goods were dispatched, destinations were changed or energy movements were split using fallback procedures correctly:

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