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HMRC internal manual

Holding and Movements Owners and Transporters Guidance

Assurance and verification: Why do we need to assure owners, duty representatives and transporters?

These traders are involved in the supply of excise duty goods, where the risk of evadingthe duty is high. The purpose of assurance is to:

  • ensure that the right tax is paid at the right time;
  • verify that goods despatched to a registered Owner/Duty Representative have been received at the warehouse;
  • establish that there are no significant changes in the business, including activities, trading, and ownership of the business;
  • in the case of owners and duty representatives, to ensure that they continue to be fit and proper to be registered;
  • ensure compliance with the law and conditions we place on their operation; and
  • close the tax gap.