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HMRC internal manual

Holding and Movements Owners and Transporters Guidance

Assurance and verification: What credibility tests should you carry out during the visit?

The following checks should be carried out during assurance of theowner, duty representative and transporter:

(This content has been withheld because of exemptions in the Freedom of Information Act 2000)

  • which warehouses do they store goods in, or intend to? Are the warehouses close to their main customers? Does the location of the warehouses make commercial sense?
  • what short/medium term commercial commitments can the trader demonstrate?
  • are they involved in any other excise regime? In particular, high-risk regimes such as REDS and Occasional Importers;
  • check planned trading activity for that day; did it change during the day of the announced/unannounced visit? Is it consistent with other days?
  • establish, record, and test trader’s administration procedures against legal requirements; and
  • establish how instructions regarding haulage are made. What evidence does the trader get from the haulage company showing that goods reached their destination? Does this indicate a destination address not included on either the AAD or W8 movement documentation?