This part of GOV.UK is being rebuilt – find out what beta means

HMRC internal manual

Alcohol Wholesaler Registration Scheme

Revocation: revocation of approval overview

You should consider revocation of a business’ approval where it is no longer fit and proper to carry out an approved activity, because for example it:

  • is non-compliant, failing to reasonably react to warning letters and/or other sanctions, or failing to notify us that an approval is no longer needed and/or
  • represents a high revenue risk, for example, the business knowingly enters into high risk trading activities

(This content has been withheld because of exemptions in the Freedom of Information Act 2000)