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HMRC internal manual

Holding and Movements - Financial Securities Assurance

Background: Scope of this guidance

This guidance is intended primarily for officers engaged in assuring the followingrevenue traders:

  • Owners of duty suspended excise goods;
  • Warehousekeepers; and
  • Transporters of duty suspended excise goods;

It provides operational guidance on financial security. It is not exhaustive, butprovides a foundation for good practice.

In conjunction with this guide you should also read Notice 197 and relevant law.