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HMRC internal manual

Holding and Movements Warehousing Guidance

Updates: Holding and Movements Warehousing Guidance

2017

published amendments

Approval and Registration of Owners and Duty Representatives: General information
Re-setting of HMAG30000 and HMOWTR guidance links and word spacing errors corrected.

2018

published amendments

Protocol for excise warehousing sanctions: Notice of revocation of the warehousekeeper's authorisation
Text deleted and page amended to cross reference to guidance at HMAG31600 for details of revocation of warehousekeeper approvals.
Protocol for excise warehousing sanctions: Notice of revocation of the warehouse approval
Text deleted and now cross referenced to section HMAG31600 for details of revocation of excise warehouse approvals.
Rejection of excise warehousekeeper applications and revocation of existing authorisations: Reasons for revoking existing authorisations
Page content deleted and cross reference to Section HMAG31600 added.
Rejection of excise warehousekeeper applications and revocation of existing authorisations: Reasons for rejecting applications for authorisation
Page content deleted but cross referenced to HMAG31200 for detail on refusing excise warehousekeeper applications
Rejection of excise warehouse premises applications and revocation of existing authorisations: Rejection and revocation issues
Page detail deleted and amended to cross refer to guidance at HMAG31100 for refusing excise warehouse applications and section HMAG31600 for revocation of existing warehouse approvals.
Revocation of excise warehouse premises approvals: General information
Added my name/PID into 'Owner' field
Cross reference to updated revocation guidance at HMAG31600 added.