HMDWBK1200 - Introduction: Purpose and application of the law

The law provides the framework for the regime, including the scope of the regime, the trader’s obligations and the powers which Parliament has granted the Commissioners to administer and protect the revenue. In the case of excise drawback, the responsibility for deciding how to exercise those discretionary powers lies with the Holding and Movement Team, within Excise, Stamps & Money Businesses.

The strategy for the administration of excise drawback in the UK is reflected in the Excise Goods (Drawback )Regulations 1995 (SI 1995/1046) and in the advice on policy and application contained in this book.

There will however be occasions when you will be faced with issues which are not precisely covered by these guidelines. In such cases you or your line manager will need to consider whether or not a trader’s request or problem can be accommodated within the law.

When searching for a legal provision, or applying what appears to be a relevant provision, you will need to interpret the law. Always bear in mind that

• The law states what can or, in some cases, what cannot be done
• Some legal provisions specify that, in particular circumstances, something is to be done, or a particular procedure is to be followed – these provisions leave no discretion to the Commissioners
• Where the law appears to be silent on an issue it is likely that the Commissioners do not have the legal powers to permit it.

We expect that most problems will be resolved locally. However, issues which may affect policy or practices in other parts of the country should be referred to the Holding and Movement Team.