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HMRC internal manual

Alcohol Wholesaler Registration Scheme

From
HM Revenue & Customs
Updated
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Revocation: notifying a decision to revoke an approval

In the first instance, you should advise and discuss your findings with your line manager (at least SO level is recommended).

If the line manager is content, you must update the AWRS system to reflect that the approval is to be revoked. You should clearly set out and substantiate the reasons behind the decision to revoke.

Any decision to revoke will have an adverse effect on the trader’s business; therefore, it must be justifiable and proportionate to the risk identified. You should base evidence on solid facts, not personal instinct, sufficient to defend a robust external examination of the decision.

Businesses have the right to appeal any revocation decision we make. They have the right to an independent review of the decision or they can appeal directly to an independent tribunal. Further information on the appeals process can be found in ARTG guidance.