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HMRC internal manual

Holding and Movements Owners and Transporters Guidance

HM Revenue & Customs
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Assurance and verification: What should I do once I have completed my assurance visit?

You should record all your findings on form EX465A, which must be accurate and complete.Where you identify changes to register detail, these must be notified on form EX12, whichmust be returned to the risk manager. The EX12 is used to notify changes to the SEED/DTRdatabases.

Your report should detail all irregularities found, and specify additionalconditions/sanctions imposed, warning letters, civil penalties, assessments issued. Detailof possible sanctions, and when duty becomes due, is contained in HMOWTR7000to this guide.

You should also liaise, where necessary, with assurance officers responsible forassociated companies/suppliers/customers and warehouses, by issuing verifications or byproviding information on particular risks identified.

You should also normally confirm your findings, to the trader, in writing. Where you arerequesting that the trader complete a certain action, you must make it clear what willhappen if the issue is not resolved to our satisfaction.