HMOWTRSITEMAP - Holding Movements Owners and Transporters Guidance: Guidance Map

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HMOWTR1000 Background
	HMOWTR1010 Scope of this guidance
	HMOWTR1020 Who has overall responsibility for this book?
	HMOWTR1030 Where can you find information not covered by this guidance?
	HMOWTR1040 What are revenue traders?
	HMOWTR1050 What are registered owners?
	HMOWTR1060 Are there any owners of excise goods who are not required to register?
	HMOWTR1070 What should you do if you identify a person registered who does not require registration?
	HMOWTR1080 Can an owner who is not based in the UK store excise goods in a UK warehouse?
	HMOWTR1090 What is a registered duty representative?
	HMOWTR1100 Which transporters does this guidance cover?
	HMOWTR1110 How do you identify registered owners and duty representatives within an excise warehouse?
HMOWTR2000 Registration
	HMOWTR2010 Are owners and duty representatives registered or approved?
	HMOWTR2020 What specific areas should be considered prior to a pre-approval visit?
	HMOWTR2030 What is the purpose of pre-approval visits?
	HMOWTR2040 What specific areas do you need to consider, and do you need to look in-depth at the proposed business during a pre-approval visit
	HMOWTR2050 Who is the person running the business?
HMOWTR3000 Grounds for Deregistration / Refusal
	HMOWTR3010 Can you cancel or refuse any owner or duty representative registration?
	HMOWTR3020 What do you need to support a decision to deregister or refuse a prospective approval?
	HMOWTR3030 How can you disprove the suitability of the business?
	HMOWTR3040 What should you do if you are not content that the trader should be registered, but do not have enough detail to support refusal or revocation?
	HMOWTR3050 If you establish a high-risk guiding mind to the business, can you cancel/refuse the registration?
	HMOWTR3060 Can you refuse or cancel registration on the grounds of poor compliance?
	HMOWTR3070 Should a trader’s non-completion of returns for other regimes be used as a reason to cancel or refuse registration?
	HMOWTR3080 Should other areas of non-compliance in other regimes, like poor record keeping, be considered as grounds for refusal or cancellation?
	HMOWTR3090 Can you refuse or cancel registration on the grounds of debt to the crown?
	HMOWTR3100 Do you need to consider the size of debt before cancelling/refusing registration?
	HMOWTR3110 Where a person has a criminal conviction, can this fact be used to justify refusal or cancellation of a registration?
	HMOWTR3120 If the NRU consider unspent convictions when deciding whether the trader is suitable, do assurance officers need to consider this detail?
	HMOWTR3130 What is a spent conviction?
	HMOWTR3140 If I have good grounds to cancel or refuse registration, who should I inform?
	HMOWTR3150 If a registration is revoked, what should happen to any warehoused goods the owner may have in duty suspension?
HMOWTR4000 Assurance and verification
	HMOWTR4010 Why do we need to assure owners, duty representatives and transporters?
	HMOWTR4020 Should I take the trader’s records at face value or should I test their validity?
	HMOWTR4030 What powers do I have to look at trader’s records, gain entry to a trader’s place of business etc?
	HMOWTR4040 Why do I need to perform verification checks and what systems are available?
	HMOWTR4050 What is the importance of following through verification checks made when at importation?
	HMOWTR4060 What checks should be performed before an audit visit?
	HMOWTR4070 What credibility tests should you carry out during the visit?
	HMOWTR4080 What additional checks should be performed during audit visits of owners and duty representatives?
	HMOWTR4090 What additional checks should be performed during audit visits to transporters?
	HMOWTR4100 What should I do once I have completed my assurance visit?
	HMOWTR4110 What details should I record in my notebook?
HMOWTR5000 Specific risks associated with owners, duty representatives and transporters
	HMOWTR5010 What are the common forms of evasion
	HMOWTR5020 What are the main features of outward diversion from a UK warehouse?
	HMOWTR5030 What is the significance of multiple sales of the goods whilst they are in transit or warehoused?
	HMOWTR5040 What are the main features of inward diversion of goods from an EU warehouse consigned to a UK warehouse, arranged by either a Registered Owner or Duty Representative?
	HMOWTR5050 An owner seems to receive regular consignments from an EU supplier – is there any inherent risk in this type of trade?
	HMOWTR5060 Are there any risks associated with repacking and labelling an owner’s goods whilst in warehouse?
	HMOWTR5070 How can I establish if the transporter is involved in diversion fraud?
	HMOWTR5080 What should be done if there is suspicion of serious non-compliance or fraud?
HMOWTR6000 Supply Chain
	HMOWTR6010 What is the significance of the supply chain?
	HMOWTR6020 Why do I need to establish all the businesses making up the supply chain?
	HMOWTR6030 Are there any links between traders in a supply chain other than commercial?
	HMOWTR6040 Should I consider the actual cost of excise goods in the supply chain?
	HMOWTR6050 Who is funding each supply in the chain?
HMOWTR7000 Duty points
	HMOWTR7010 What are the duty points under WOWGR?
	HMOWTR7020 Who is liable to pay if a duty point is created under WOWGR?
	HMOWTR7030 What are the duty points under HMWR?
	HMOWTR7040 Who is liable to pay when a Regulation 4 duty point is reached?
	HMOWTR7050 Where is the duty point for irregularities identified under DSMEG?
	HMOWTR7060 Who is liable for the duty when an irregularity is identified under DSMEG?
	HMOWTR7070 Who is liable for the duty when goods consigned to another UK warehouse fail to arrive or goods go missing in a warehouse?
	HMOWTR7080 What are the duty points under EGAD?
	HMOWTR7090 Who is liable for the duty for an irregularity identified under EGAD, for goods leaving a UK warehouse?
	HMOWTR7100 Do similar provisions provide a duty point for goods leaving a UK warehouse destined for another UK warehouse?
HMOWTR8000 Sanctions
	HMOWTR8010 What sanctions can be imposed?
	HMOWTR8020 Building a case for a sanction where suspect goods are found at a retail premises?
	HMOWTR8030 When can I assess for excise duty?
	HMOWTR8040 When should I raise a civil penalty?
	HMOWTR8050 When should goods be detained or seized?
	HMOWTR8060 Forfeiture table
	HMOWTR8070 What should be established before detaining goods?
	HMOWTR8080 Is seizing the goods always the best course of action?
	HMOWTR8090 When should additional conditions be placed on a trader’s registration?
	HMOWTR8100 What are examples of additional conditions that can be imposed?
	HMOWTR8110 When should a Commissioner’ Direction (CD) be imposed?
	HMOWTR8120 When should a Commissioners Direction (CD) not be imposed?
	HMOWTR8130 Who should be notified if a Commissioners Direction (CD) is to be imposed?
	HMOWTR8140 Who grants overall approval for the issue of a Commissioners Direction (CD)?
	HMOWTR8150 When should you consider requiring that a specific owner’s goods must be covered by a higher guarantee when they leave the warehouse?
HMOWTR9000 Information Systems
	HMOWTR9010 Systems holding trader detail
	HMOWTR9020 System for the exchange of Excise Data (SEED)
	HMOWTR9030 What information does the Departmental Trader Register contain?
	HMOWTR9040 What is CHORUS?
	HMOWTR9050 What information is recorded on CENTAUR?
	HMOWTR9060 What is ‘Public folders’, and what information does it contain?
	HMOWTR9070 What is VISION, and what use is it to an excise officer?
	HMOWTR9080 What is VIES and how can this be used?
	HMOWTR9090 What is the Management Support System (MSS)?
	HMOWTR9100 What is Electronic Folder?
HMOWTR10000 Health and Safety
	HMOWTR10010 Do you need to be aware of Health and Safety (H&S) issues before visiting an owner, duty representative or transporter?
	HMOWTR10020 What H&S requirements must be observed during an assurance visit?
	HMOWTR10030 What special arrangements should you make for visiting high-risk traders?
	HMOWTR10040 Are there any other H&S risks you need to be aware of?
	HMOWTR10050 If you identify any health and safety risks, where should you record your concerns?
HMOWTR11000 Law and further guidance
	HMOWTR11010 Where can you find the law relating to the obligations of owners, duty representatives and transporters?
	HMOWTR11020 Do I need to consider the Human Rights Act?
	HMOWTR11030 What other guidance should you be aware of before assuring owners, duty representatives or transporters?
HMOWTR12000 Glossary