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HMRC internal manual

Holding and Movements Warehousing Guidance

Civil Penalty Regime for Excise Warehouse Stock Return (Form W1): What if a warehouse closes or has its approval revoked?</span>

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

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

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

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

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