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HMRC internal manual

Alcohol Wholesaler Registration Scheme

HM Revenue & Customs
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Approval: notifying a decision to refuse an approval

When making your decision you should discuss your findings with your line manager (at least Senior Officer level (SO) is recommended) before taking the appropriate action. Once satisfied that the application should be refused, you must update the AWRS system and enter the reasons for the refusal to be included on the refusal letter.

As a decision to refuse an application will have an adverse effect on the business’s prospective or existing business, it is important that the decision is justifiable and proportionate to the risk identified. Your evidence in support of your decision should be based on solid facts, not personal instinct, sufficient to defend a robust external examination of the decision.

A business has the right to disagree with your decision. You can find more details in AWRS160000

Occasionally, further information may be required from the applicant. Requests for further information should be made in writing and a deadline given for when the information should be received by us. The letter should also state that the application will not be progressed unless you receive the necessary information. Where the information requested is not forthcoming and a reasonable amount of time following the deadline has elapsed, the application can be refused and the refusal noted on RCM.  (This content has been withheld because of exemptions in the Freedom of Information Act 2000)