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Official guidance
Holding and Movements Owners and Transporters Guidance

HMOWTR4000 · Assurance and verification

  • HMOWTR4010 · Why do we need to assure owners, duty representatives and transporters?
  • HMOWTR4020 · Should I take the trader's records at face value or should I test their validity?
  • HMOWTR4030 · What powers do I have to look at trader's records, gain entry to a trader's place of business etc?
  • HMOWTR4040 · Why do I need to perform verification checks and what systems are available?
  • HMOWTR4050 · What is the importance of following through verification checks made at importation?
  • HMOWTR4060 · Assurance and verification What checks should be performed before an audit visit?
  • HMOWTR4070 · What credibility tests should you carry out during the visit?
  • HMOWTR4080 · What additional checks should be performed during audit visits of owners and duty representatives?
  • HMOWTR4090 · What additional checks should be performed during audit visits to transporters?
  • HMOWTR4100 · What should I do once I have completed my assurance visit?
  • HMOWTR4110 · What detail should I record in my notebook?
  1. Assurance and verification: contents
  2. Assurance and verification: What credibility tests should you carry out during the visit?

HMOWTR4070 | Assurance and verification: What credibility tests should you carry out during the visit?

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

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