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HMRC internal manual

Holding and Movements Owners and Transporters Guidance

• From: HM Revenue & Customs
• Published: 26 April 2016
• Updated: 22 July 2016, see all updates

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1. Contents
2. HMOWTR10000

Health and safety: contents

1. HMOWTR10010

   Health and Safety: Do you need to be aware of Health and Safety (H&S) issues before visiting an owner
2. HMOWTR10020

   Health and Safety: What H&S requirements must be observed during an assurance visit?
3. HMOWTR10030

   Health and Safety: What special arrangements should you make for visiting high-risk traders?
4. HMOWTR10040

   Health and Safety: Are there any other H&S risks you need to be aware of?
5. HMOWTR10050

   Health and Safety: If you identify any health and safety risks, where should you record your concerns?

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