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Official guidance
Holding and Movements Assurance Guidance

HMAG40100 · General principles

  • HMAG40110 · General information
  • HMAG40120 · Types of approval this guidance covers
  • HMAG40130 · Powers to make bespoke conditions on approvals
  • HMAG40140 · When extra conditions should be applied
  • HMAG40150 · When an extra condition should not be added
  • HMAG40160 · The interaction between conditions and the 'fit and proper' requirements
  • HMAG40170 · What we mean by proprtionate
  • HMAG40180 · Consideration points when deciding whether or not to apply a condition
  • HMAG40190 · General principles: impact of restrictive conditions
  • HMAG40200 · Warning letters
  • HMAG40210 · Issuing conditions without a first warning
  • HMAG40220 · Drafting the terms of the condition
  • HMAG40230 · Audit trails and governance
  • HMAG40240 · Right of appeal
  • HMAG40250 · New approval conditions
  • HMAG40260 · Conditions during the period of notice of revocation
  • HMAG40270 · The time a condition is valid
  • HMAG40280 · Unforeseen consequence
  • HMAG40290 · Limitations on issuing conditions
  • HMAG40300 · Limitations on issuing conditions: duplication of conditions
  • HMAG40310 · Limitations on issuing conditions: relevant goods
  • HMAG40320 · Limitations on conditions involving movements of goods to and from the EU
  • HMAG40330 · WOWGR conditions forcing an early release to consumption
  • HMAG40340 · Notifying conditions and Commissioners' Directions
  • HMAG40350 · Post condition action: monitoring compliance
  1. Holding and Movement Bespoke Conditions Guidance: contents
  2. General principles: contents

HMAG40100 | General principles: contents

From HM Revenue & Customs · Holding and Movements Assurance Guidance

This page has been archived.

Contents25 entries

  1. HMAG40110General principles: general information
  2. HMAG40120General principles: types of approval this guidance covers
  3. HMAG40130General principles: powers to make bespoke conditions on approvals
  4. HMAG40140General principles: when extra conditions should be applied
  5. HMAG40150General principles: when an extra condition should not be added
  6. HMAG40160General principles: the interaction between conditions and the 'fit and proper' requirements
  7. HMAG40170General principles: what we mean by proprtionate
  8. HMAG40180General principles: consideration points when deciding whether or not to apply a condition
  9. HMAG40190 General principles: impact of restrictive conditions
  10. HMAG40200General principles: warning letters
  11. HMAG40210General principles: issuing conditions without a first warning
  12. HMAG40220General principles: drafting the terms of the condition
  13. HMAG40230General principles: audit trails and governance
  14. HMAG40240General principles: right of appeal
  15. HMAG40250General principles: new approval conditions
  16. HMAG40260General principles: conditions during the period of notice of revocation
  17. HMAG40270General principles: the time a condition is valid
  18. HMAG40280General principles: unforeseen consequence
  19. HMAG40290General principles: limitations on issuing conditions
  20. HMAG40300General principles: limitations on issuing conditions: duplication of conditions
  21. HMAG40310General principles: limitations on issuing conditions: relevant goods
  22. HMAG40320General principles: limitations on conditions involving movements of goods to and from the EU
  23. HMAG40330General principles: WOWGR conditions forcing an early release to consumption
  24. HMAG40340General principles: notifying conditions and Commissioners' Directions
  25. HMAG40350General principles: post condition action: monitoring compliance
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