Summary

This manual will be archived on 3 March 2025 when the Warehousekeepers and Owners of Warehoused Goods Regulations 1999 policy ends. Please email hmrcmanualsteam@hmrc.gov.uk if you have any feedback.Holding and Movements Owners and Transporters Guidance

Contents

  1. HMOWTR0500
    Data protection
  2. HMOWTR1000
    Background: contents
  3. HMOWTR2000
    Registration: contents
  4. HMOWTR3000
    Grounds for deregistration / refusal: contents
  5. HMOWTR4000
    Assurance and verification: contents
  6. HMOWTR5000
    Specific risks associated with owners, duty representatives and transporters: contents
  7. HMOWTR6000
    Supply chain: contents
  8. HMOWTR7000
    Duty points: contents
  9. HMOWTR8000
    Sanctions: contents
  10. HMOWTR9000
    Information systems: contents
  11. HMOWTR10000
    Health and safety: contents
  12. HMOWTR11000
    Law and further guidance: contents
  13. HMOWTR12000
    Glossary