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HMRC internal manual

Holding and Movements Owners and Transporters Guidance

From:
HM Revenue & Customs
Published
26 April 2016
Updated:
10 October 2021 - See all updates
  1. Back to contents

HMOWTR6000 - Supply chain: contents

  1. HMOWTR6010
    What is the significance of the supply chain?
  2. HMOWTR6020
    Why do I need to establish all the businesses making up the supply chain?
  3. HMOWTR6030
    Are there any links between traders in a supply chain other than commercial?
  4. HMOWTR6040
    Should I consider the actual cost of excise goods in the supply chain?
  5. HMOWTR6050
    Who is funding each supply in the chain?
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