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HMRC internal manual

Holding and Movements Assurance Guidance

Registration and Approval guidance: recent changes

Below are details of the amendments that were published on 4 December 2014 (see the update index for all updates)

Page Details of update
HMAG30400 In the warehouse premises subheading, opening sentence ‘if a distillers warehouse’ deleted.

Bullet point ‘2’ Trade facility warehouses - a general rewrite of that content.

In the Authorised warehousekeepers subheading general re-phrasing of text.

In the Registered owners sub heading addition of the conditions applicable to registered owners.

In the Duty representatives sub heading additional text relating to overseas companies being set up from a UK base.

In the registered consignors sub heading ‘immediately’ added in respect of release of goods to free circulation.    
  HMAG30500 In the Local Compliance subheading the importance of knowing which officer is dealing with the approval application is included.
  HMAG30600 2nd bullet point - consideration of applying conditions on approvals based on submitted business plans.
19th bullet point - additional detail on calculating the amount of premises guarantee required.    
  HMAG30700 3rd paragraph - importance of advising the NRU if the process clock for approvals is stopped.
  HMAG30800 4th bullet point - business plan added.

End of page ‘Note’ - - link to new due dilligence requirements internal guidance and reference made to updated Notice 196.

5th bullet point - time limit detail added for storing goods in a trade facility warehouse.    
  HMAG30940 5TH bullet point added - reference made to traders receiving cash payments for supplies or services made in duty suspension.
  HMAG30950 End of page ‘Note’- revoking approvals in relation to departmental reviews and appeals detail added.
  HMAG31300 4th bullet point - business plan reference added
5th bullet point - time limit detail added for storing goods in a trade facility warehouse    
  HMAG31530 ‘Should’ replaced by ‘must ’within the page with reference to officers refusing approval applications.
Rewording of page detail regarding the process of reporting post approval visits to the NRU including replacing ‘should with ‘must’ throughout the page.    
  HMAG31600 Revocation period for warehouses first sentence - amended to refer to GSD warehouses only
  HMAG31700 Rewording of page detail regarding the process of revoking approvals between approval officers, the AAT and the NRU.
  HMAG31900 2ND paragraph - ‘reasonable time period’ reference made regarding warehousekeeper revocations.
  HMAG32120 Last sentence - ‘must’ replaces ‘should’ regards advising line management.