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HMRC internal manual

Holding and Movements Owners and Transporters Guidance

From
HM Revenue & Customs
Updated
, see all updates

Background: Who has overall responsibility for this book?

Excise Stamp and Taxes, Holding and Movement - Modernisation and Simplification Team areresponsible for producing and maintaining this book. Any comments about this guidanceshould be sent to:

Holding and Movement
Modernisation and Simplification Team
3rd Floor West, Ralli Quays
3 Stanley Street
SALFORD
M60 9LA