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  1. Home
HMRC internal manual

Holding and Movements Assurance Guidance

From:
HM Revenue & Customs
Published
10 April 2016
Updated:
17 March 2025 - See all updates
  1. Back to contents
  2. HMAG40000

HMAG40100 - General principles: contents

  1. HMAG40110
    General information
  2. HMAG40120
    Types of approval this guidance covers
  3. HMAG40130
    Powers to make bespoke conditions on approvals
  4. HMAG40140
    When extra conditions should be applied
  5. HMAG40150
    When an extra condition should not be added
  6. HMAG40160
    The interaction between conditions and the 'fit and proper' requirements
  7. HMAG40170
    What we mean by proportionate
  8. HMAG40180
    Consideration points when deciding whether or not to apply a condition
  9. HMAG40190
    Impact of restrictive conditions
  10. HMAG40200
    Warning letters
  11. HMAG40210
    Issuing conditions without a first warning
  12. HMAG40220
    Drafting the terms of the condition
  13. HMAG40230
    Audit trails and governance
  14. HMAG40240
    Right of appeal
  15. HMAG40250
    New approval conditions
  16. HMAG40260
    Conditions during the period of notice of revocation
  17. HMAG40270
    The time a condition is valid
  18. HMAG40280
    Unforeseen consequence
  19. HMAG40290
    Limitations on issuing conditions
  20. HMAG40300
    Limitations on issuing conditions: duplication of conditions
  21. HMAG40310
    Limitations on issuing conditions: relevant goods
  22. HMAG40320
    Limitations on conditions involving movements of goods to and from the EU
  23. HMAG40330
    WOWGR conditions forcing an early release to consumption
  24. HMAG40340
    Notifying conditions and Commissioners' Directions
  25. HMAG40350
    Post condition action: monitoring compliance
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