HMNCT2010 - Background: Who is this guidance intended for?

This guidance is intended for officers engaged in assuring warehouses and alcohol production sites; it is also intended for Risk Teams involved in the selection of assurance events. It provides information on the Notification of Cash Transactions requirement, introduced as part of the UK Alcohol Strategy on 1st January 2006, for excise goods under duty suspension arrangements. It is foundation for good practice in relation to the cash notifications requirement.