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Contents

Official guidance

Holding and Movements Owners and Transporters Guidance

HMOWTR1000 · Background

Find in this level

HMOWTR1010 · Scope of this guidance
HMOWTR1020 · Who has overall responsibility for this book?
HMOWTR1030 · Where can you find information not covered by this guidance?
HMOWTR1040 · What are revenue traders?
HMOWTR1050 · What are registered owners?
HMOWTR1060 · Are there any owners of excise goods who are not required to register?
HMOWTR1070 · What should you do if you identify a person registered who does not require registration?
HMOWTR1080 · Can an owner who is not based in the UK store excise goods in a UK warehouse?
HMOWTR1090 · What is a registered duty representative?
HMOWTR1100 · Which transporters does this guidance cover?
HMOWTR1110 · How do you identify registered owners and duty representatives within an excise warehouse?

Background: contents
Background: What are registered owners?

HMOWTR1050 | Background: What are registered owners?

From HM Revenue & Customs · Holding and Movements Owners and Transporters Guidance

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