Transferring an authorisation to another legal entity
Information on transferring an authorisation to another legal entity.
An authorisation cannot be transferred between legal entities, the new entity must hold their own inward processing approval
If an authorisation holder changes the name or trading style but does not transfer the business and assets to a new legal entity, the existing authorisation may continue in the new name or trading style. The authorisation holder must contact their Supervising Customs Office to notify of such changes.
The Supervising Customs Office should confirm this by letter.
The holder of the authorisation is required to inform HMRC of any changes which may affect their authorisation, such as name, address, goods value, type, financial standing, and solvency status.
More information on authorisations can be found at Apply to delay or pay less duty on goods you import to process or repair - GOV.UK