HMASABN5110 – Detail of the scheme: Roles and responsibilities within the process

The National Advice Service:

Where there has not already been contact between the trader and HMRC, officers in the NAS are potentially the first point of contact for warehousekeepers requesting to abandon goods. The NAS will forward on the traders details and request to the relevant risk team or the Client Relationship Manager (CRM) for LBS traders. It is not the role of NAS to either approve or reject requests from warehousekeepers to abandon goods.

The Risk Team:

The risk team is responsible for allocating the enquiry to the appropriate assurance team in Local Compliance.

Assurance officers:

Officers are responsible for establishing whether the request meets the conditions required to allow goods to be abandoned and for notifying the trader of their decision in writing providing supporting reasons. Officers are also responsible for detaining, seizing and (or) arranging the appropriate disposal of the excise goods (see page HMASABN5080). Officers are responsible for ensuring that where appropriate excise assessments are issued or withdrawn depending on the circumstances and outcome of each request to abandon goods.

(This text has been withheld because of exemptions in the Freedom of Information Act 2000)