HMDS1030 - Introduction: Scope of this guidance

Our books of guidance are the main reference material for people in the Department. All Revenue & Customs formal procedures and work systems are outlined in these books, which give managers and staff the Department’s rules and guidelines and general advice interpreting them.

The guidance is aimed at Revenue and Customs staff and should not be relied upon by businesses in calculating their taxes and duties.

The Alcohol Strategy guidance comprises a number of sections which were developed primarily for use by ISBC and Large Business assurance officers involved in delivering the Alcohol Strategy. Much of the material will also apply to other areas of excise audit and compliance work, e.g. tobacco, holding & movement.