HMDWBK1250 - Introduction: Role of the Holding and Movement Policy Team

Excise, Stamps & Money Businesses (ESM) has ultimate responsibility for the administration of the system. They are required to:

• Ensure that the relief is administered efficiently, effectively and economically, with the minimum of burden on legitimate trade
• Set out the framework of the system and provide guidance, within which National Business Managers can exercise control in accordance with their knowledge of local circumstances
• Maintain within the department a high level of technical expertise and a good understanding of the business of excise traders
• Assess the need for change, to develop policies to meet changing circumstances, and to evaluate the effect of new policies when implemented

The Holding and Movement team is the ESM branch responsible for the policy on excise drawback. It sets out the policy stating what is to be achieved and provides guidance to assurance staff, who have authority to decide how it is controlled.