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Official guidance
Holding and Movements Alcohol Strategy - Credibility

HMASCR2000 · Substantive Credibility Tests

  • HMASCR2050 · What are credibility tests?
  • HMASCR2100 · Should I consider the wider trading activities of the trader?
  • HMASCR2150 · When should credibility checks be carried out, and what am I testing for?
  • HMASCR2200 · What information should I consider testing?
  • HMASCR2250 · What types of credibility tests are there?
  • HMASCR2300 · How do I decide which credibility checks to carry out?
  • HMASCR2350 · What expert resources are available to assist me in credibility testing?
  • HMASCR2400 · When should I approach the operational accountants?
  • HMASCR2450 · When should I recommend computer audit officer involvement?
  • HMASCR2500 · What action should I take where a trader fails certain credibility tests?
  1. Substantive Credibility Tests: Contents
  2. Substantive Credibility Tests: When should credibility checks be carried out, and what am I testing for?

HMASCR2150 | Substantive Credibility Tests: When should credibility checks be carried out, and what am I testing for?

From HM Revenue & Customs · Holding and Movements Alcohol Strategy - Credibility

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