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HMRC internal manual

Holding and Movements Assurance Guidance

Updates: Holding and Movements Assurance Guidance

2016

published amendments

Excise Movement and Control System: introduction
Test - No changes
Test

2017

published amendments

Registration and approval: after the pre-approval visit: spent convictions
Amendment of spent convictions information at page HMAG30930, including regional differences for Scotland and Northern Ireland.

published amendments

Excise duty points: forfeiture and penalties
Link to Enforcement Handbook amended to FIS Handbook (link goes to FIS handbook landing page but content accessed by scrolling down the screen and using the A to Z menuu.

published amendments

Registration and approval: notifying a decision to revoke or impose additional conditions
Re-setting of ARTG guidance link
Registration and approval: types of approval/authorisation/registration
Re-setting of the link to HMFSA guidance
Excise duty points: notifying an assessment or penalty
Re-setting of link to ECP guidance
Notification of cash transactions: penalties and sanctions
Re-setting of ECP guidance link.
Part 2 Notice of intention (NOI) stage: substituted goods
Re- setting of link to guidance page HMAG150000

published amendments

Registration and approval: Review and Appeals
Re-setting of ARTG guidance
Registration and approval guidance: Sanctions: Wrongdoing penalties
Re-setting of CH90000 guidance link
Registration and approval guidance: Sanctions: Failure to Notify penalties
Re-setting of CH70000 guidance link
Registration and approval: Sanctions: Civil penalties
Re-setting of ECP guidance link

published amendments

Registration and approval: preparation for the pre-approval visit
Deleted DCIS and replaced with CENTAUR at second bullet point

2018

published amendments

Revocation of approval: detail required in a letter notifying a period of notice
Publishing time amended
Revocation of approval: contents
Replaced a single page with a sub contents page to introduce revised revocation guidance pages HMAG31605 to HMAG31680

published amendments

Revocation of approval: minded to revoke letters
Grammar error corrected
Revocation of approval: revocation due to a lack of credibility or viability
Reformatted to allow for bullet points
Revocation of approval: reasons for revoking an approval
Further bullet point formatting errors corrected
Bullet formatting errors corrected
Revocation of approval: powers to revoke an approval
Grammar errors corrected
Revocation of approval: contents
Corrected spelling errors on su-contents list
Revocation of approval: warning letters
Formatting error corrected to create a separate paragraph
Third paragraph formatted for redaction under FoI.
Revocation of approval: conditions during period of notice prior to the actual revocation date
Note added to reflect that the reference and link to Conditions guidance will be added when this revised guidance is published

published amendments

Revocation of approval: reasons for revoking an approval
Corrected spelling of "unauthorised"
Revocation of approval: powers to revoke an approval
Corrected spelling in short title.
Revocation of approval: overview
Corrected spelling in short title
Corrected spelling of "overview" in short title
Included note to advise of upcoming conditions guidance.
Revocation of approval: contents
Corrected spelling of 'overview'

published amendments

Revocation of approval: the business requests cancellation of approval
Changed spelling in short title
Corrected spelling of "business" in short title
Revocation of approval: detail required in a letter notifying a period of notice
Changed "authorization" to "authorisation"
Revocation of approval: period of notice prior to actual revocation date
Changed "premise" to "premises" in bullet point one. Changed "authorized" to "authorised" Created clear breaks between each bullet point
Revocation of approval: establishing where goods are held prior to taking revocation action
Changed "detail" to "details" and added "that" before "the business"
Revocation of approval: warning letters
Removed misplaced comma in bullet point 2
Revocation of approval: revocation due to a lack of credibility or viability
Deleted misplaced letter 'I' following first paragraph.

published amendments

Notification of cash transactions: detail of the scheme
Fixed word spacing
Notification of cash transactions: how the information from W7 cash notifications can be used
Updated review date
Notification of cash transactions: introduction and background
Updated review date
Notification of cash transactions: contents
Updated review date

published amendments

Notification of cash transactions: contact details
Updated review date
Notification of cash transactions: penalties and sanctions
Fixed word spacing errors
Notification of cash transactions: assurance of the scheme
Updated review date