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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. HMOWTR11000

Law and further guidance: contents

1. HMOWTR11010

   Law and further guidance: Where can you find the law relating to the obligations of owners, duty representatives and transporters?
2. HMOWTR11020

   Law and further guidance: Do I need to consider the Human Rights Act?
3. HMOWTR11030

   Law and further guidance: What other guidance should you be aware of before assuring owners, duty representatives or transporters?

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