HMOWTR1000 – Background: Contents
| HMOWTR1010 | Scope of this guidance |
| HMOWYR1020 | Who has overall responsibility for this book? |
| HMOWTR1030 | Where can you find information not covered by this guidance? |
| HMOWTR1040 | What are revenue traders? |
| HMOWTR1050 | What are registered owners? |
| HMOWTR1060 | Are there any owners of excise goods who are not required to register? |
| HMOWTR1070 | What should you do if you identify a person registered who does not require registration? |
| HMOWTR1080 | Can an owner who is not based in the UK store excise goods in a UK warehouse? |
| HMOWTR1090 | What is a registered duty representative? |
| HMOWTR1100 | Which transporters does this guidance cover? |
| HMOWTR1110 | How do you identify registered owners and duty representatives within an excise warehouse? |
