Policy paper
Extension of Temporary Approvals
This measure provides a new discretionary power to determine the date a temporary approval ends following review and/or appeal of a decision to revoke an approval.
Documents
Details
The measure adds a new discretionary power to allow HMRC to extend a temporary approval following the final determination of a review or appeal of a decision to revoke an approval. This may enable the business to wind down its operations following revocation without incurring a penalty.
Published 15 March 2023