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HMRC internal manual

Holding and Movements Owners and Transporters Guidance

HM Revenue & Customs
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Background: Scope of this guidance

This guide provides operational guidance for the assurance of the following types ofrevenue trader:

  • registered owners of duty suspended excise goods;
  • duty representatives;
  • transporters of duty suspended excise goods; and
  • supply chain traders.

It is not exhaustive, but provides a foundation for good assurance practice.

You should also read Notice197, Notice201, (This content has been withheld because of exemptions in the Freedom of Information Act 2000)