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HMRC internal manual

Machine Games Duty

From
HM Revenue & Customs
Updated
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Operational: Compliance checks: Visiting premises: arranging a visit

The Compliance Handbook explains some of the situations where a visit can be helpful. Visits to revenue traders involving MGD are carried out using Excise powers under CEMA 118C and 118BC. Guidance is in the Enforcement Handbook.

Ensure that you always provide the trader with Factsheet CC/FS 1d at the start of the check