HMCCRO1050 - Introduction: Scope of this guidance

This book provides guidance on planning & carrying out visits at cash & carries, wholesalers and other retail premises. Although the majority of assurance work carried out by officers will be restricted to authorised warehousekeepers, registered owners and REDS, there are occasions where a visit to a cash & carry or other retail outlet can be useful, even if just to establish the complete supply chain for a specific consignment. (This text has been withheld because of exemptions in the Freedom of Information Act 2000)

Responsibility for this book of guidance lies with the Holding & Movement Team within the Excise, Stamps & Money Businesses Directorate. Any comments on this guidance should be sent to:

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