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HMRC internal manual

Holding and Movements Warehousing Guidance

From
HM Revenue & Customs
Updated
, see all updates

Educational visits: What should I do on an educational visit?

Pre-visit action

  • Confirm the warehousekeeper and warehouse details on DTR and SEED
  • Advise other interested parties of your visit.
  • Visit Plan
  • Confirm the position of the person who completes the return.
  • Establish how the return is completed and examine the build up of documents.

Visit action

  • Confirm the warehouse business/ trading activities (eg does it still meet any required throughput criteria?)
  • Confirm the legal entity of the trader
  • Ask to speak to the person who has signed the return.
  • Examine all the associated paper work (including stock records, AADs, W8s and any alternative receipt/delivery documents)
  • Ensure the warehousekeeper is aware of the legal requirement to complete and submit Form W1
  • Uplift any outstanding returns or late returns during your visit
  • Ensure the warehousekeeper is aware/complying with his record keeping requirements
  • Ensure the warehousekeeper is aware of the new civil penalty regime and how it works
  • Address any queries the warehousekeeper may have in relation to the return
  • Issue the latest editions of the relevant Public Notices to the warehousekeeper and record their issue
  • Complete Form EX465B (visit report)

Post visit action

  • Send any amended or uplifted returns to NWRC for processing.
  • Issue assessments for undischarged AADs
  • Complete Form EX12 to amend SEED and DTR records where they are incorrect