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HMRC internal manual

Holding and Movements Owners and Transporters Guidance

From
HM Revenue & Customs
Updated
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Registration: Are owners and duty representatives registered or approved?

Applications from owners and duty representatives must be carefully vetted beforeregistration is granted; you must be satisfied that the trader is fit and proper to holdthe excise registration. CEMA Section 100G and WOWGR Regulations 7 and 8 refer.