HMOWTR1000 - Background: contents

1. HMOWTR1010

   Scope of this guidance
2. HMOWTR1020

   Who has overall responsibility for this book?
3. HMOWTR1030

   Where can you find information not covered by this guidance?
4. HMOWTR1040

   What are revenue traders?
5. HMOWTR1050

   What are registered owners?
6. HMOWTR1060

   Are there any owners of excise goods who are not required to register?
7. HMOWTR1070

   What should you do if you identify a person registered who does not require registration?
8. HMOWTR1080

   Can an owner who is not based in the UK store excise goods in a UK warehouse?
9. HMOWTR1090

   What is a registered duty representative?
10. HMOWTR1100

    Which transporters does this guidance cover?
11. HMOWTR1110

    How do you identify registered owners and duty representatives within an excise warehouse?