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Contents

Official guidance

Holding and Movements Assurance Guidance

HMAG40100 · General principles

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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

General principles: contents
General principles: audit trails and governance

HMAG40230 | General principles: audit trails and governance

From HM Revenue & Customs · Holding and Movements Assurance Guidance

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