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HMRC internal manual

Holding and Movements Owners and Transporters Guidance

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

Any H&S risks should be detailed on the EX 465A. H&S concerns should be notifiedto the manager/responsible person in writing. Sufficient time should be given to addressthe issues identified; depending on the severity of the risk, you should consider issuinga warning letter. Where the matter is not brought to a satisfactory conclusion,consideration should be given to cancelling the appropriate excise approval.