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  1. Home
HMRC internal manual

Holding and Movements Assurance Guidance

From:
HM Revenue & Customs
Published
10 April 2016
Updated:
17 March 2025 - See all updates
  1. Back to contents

HMAG30010 - Registration and approval: contents

  1. HMAG30020
    Introduction
  2. HMAG30030
    Warehouse premises approval
  3. HMAG30040
    Revenue trader approval under CEMA section 100G (2)
  4. HMAG30050
    Approval in principle
  5. HMAG30060
    Transfer of a going concern
  6. HMAG30070
    Approval process overview
  7. HMAG30080
    The fit and proper test
  8. HMAG30090
    Approval conditions
  9. HMAG30110
    Commissioner's directions
  10. HMAG30120
    Warning letters
  11. HMAG30130
    Revocation
  12. HMAG30140
    Right of appeal
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