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HMRC internal manual

Holding and Movements Owners and Transporters Guidance

• From: HM Revenue & Customs
• Published: 26 April 2016
• Updated: 22 July 2016, see all updates

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1. Contents
2. HMOWTR6000

Supply chain: contents

1. HMOWTR6010

   Supply Chain: What is the significance of the supply chain?
2. HMOWTR6020

   Supply Chain: Why do I need to establish all the businesses making up the supply chain?
3. HMOWTR6030

   Supply Chain: Are there any links between traders in a supply chain other than commercial?
4. HMOWTR6040

   Supply Chain: Should I consider the actual cost of excise goods in the supply chain?
5. HMOWTR6050

   Supply Chain: Who is funding each supply in the chain?

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