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HMRC internal manual

Holding and Movements Owners and Transporters Guidance

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

You should be aware of the following guidance:

  • X99 Regime specific operational guidance:
  • X51 Civil Penalties and Assessments.

In addition, you should be aware of the detail contained in the following publicnotices:

  • 197 Excise Goods: Holding and Movement;
  • 201 Warehoused goods: registered owners and duty representatives;
  • 203 Registered Excise Dealers and Shippers;
  • 204 Occasional Importers;
  • 206 Revenue Traders’ Records;
  • 208 Excise Assessments;
  • 209 Civil Penalties; and
  • 232 Customs Warehousing.