HMOWTR1010 - Background: Scope of this guidance
This guide provides operational guidance for the assurance of
the following types of revenue trader:
- registered owners of duty suspended excise goods;
- duty representatives;
- transporters of duty suspended excise goods; and
- supply chain traders.
It is not exhaustive, but provides a foundation for good
assurance practice.
You should also read
Notice 197,
Notice 201,
(This text has been withheld because of exemptions in the
Freedom of Information Act 2000) and relevant law.
