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Holding and Movements: Alcohol Strategy Abandonment of Goods
Publication Date:
2025
Publisher:
Bloomsbury Professional
Copyright:
2025 Crown
Holding and Movements: Alcohol Strategy Abandonment of Goods
Holding and Movement Alcohol Strategy - Abandonment of Goods Manual
Last update
: 28th February 2025
GO
Contents
Contents
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HMASABN0500: Data protection
Open Section
HMASABN1000: Introduction: contents
HMASABN1010: Introduction: Scope of this guidance
HMASABN1020: Introduction: Problems not covered by this guidance
Open Section
HMASABN2000: Background: contents
HMASABN2010: Background: Who is this guidance intended for?
HMASABN2020: Background: Who has overall responsibility for this book?
Open Section
HMASABN3000: Legislation: contents
HMASABN3010: Legislation: What legislation provides for the abandonment of goods?
HMASABN3020: Legislation: Are all UK tax warehousekeepers covered by this legislation?
HMASABN3030: Legislation: What legal definitions are used in this guidance?
Open Section
HMASABN4000: Scope of the scheme: contents
HMASABN4010: Scope of the scheme: Who can abandon goods?
HMASABN4020: Scope of the scheme: Why would a warehousekeeper want to abandon goods to HMRC?
HMASABN4030: Scope of the scheme: What goods can be abandoned?
HMASABN4040: Scope of the scheme: Which goods cannot be abandoned?
Open Section
HMASABN5000: Detail of the scheme: contents
HMASABN5010: In what circumstances can a warehousekeeper abandon relevant excise goods?
HMASABN5020: What is scenario 1 and what conditions must be met for a warehousekeeper to abandon goods?
HMASABN5030: What is scenario 2 and what conditions must be met for a warehousekeeper to abandon goods?
HMASABN5040: How will warehousekeepers request to abandon goods?
HMASABN5050: What happens once the warehousekeeper asks to abandon the goods
HMASABN5080: Should officers seize the goods from the warehousekeeper immediately after they are abandoned?
HMASABN5090: Can traders seek a departmental review if an officer rejects a request to abandon excise goods?
HMASABN5100: Are requests to abandon goods subject to Charter Standards?
HMASABN5110: Roles and responsibilities within the process.
[18.97.14.85]
18.97.14.85