Tax agents & advisers
businesses & corporations
individuals & employees
HMWARE15020 - Educational visits: What should I do on an educational visit?
Confirm the warehousekeeper and warehouse details on DTR and SEED
Advise other interested parties of your visit.
Confirm the position of the person who completes the return.
Establish how the return is completed and examine the build up of documents.
Confirm the warehouse business/ trading activities (eg does it still meet any required throughput criteria?)
Confirm the legal entity of the trader
Ask to speak to the person who has signed the return.
Examine all the associated paper work (including stock records, AADs, W8s and any alternative receipt/delivery documents)
Ensure the warehousekeeper is aware of the legal requirement to complete and submit Form W1
Uplift any outstanding returns or late returns during your visit
Ensure the warehousekeeper is aware/complying with his record keeping requirements
Ensure the warehousekeeper is aware of the new civil penalty regime and how it works
Address any queries the warehousekeeper may have in relation to the return
Issue the latest editions of the relevant Public Notices to the warehousekeeper and record their issue
Complete Form EX465B (visit report)
Post visit action
Send any amended or uplifted returns to NWRC for processing.
Issue assessments for undischarged AADs
Complete Form EX12 to amend SEED and DTR records where they are incorrect
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