HMRC internal manual

Holding and Movements Owners and Transporters Guidance

HMOWTR4020 - Assurance and verification: Should I take the trader's records at face value or should I test their validity?

During any assurance activity you should challenge the credibility and accuracy oftrader’s records and the declarations they make.

You should do this in two ways:

  • verification checks; and
  • credibility checks.