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HMRC internal manual

Alcohol Wholesaler Registration Scheme

Revocation: right of appeal

Businesses in receipt of a revocation decision can ask for it to be reviewed by another HMRC officer who has previously not been involved in the matter, or appeal to an independent tribunal. If the business opts for a review it can still appeal to the tribunal after the review has finished. 

Further information on the appeals process can be found in the Appeals Reviews and Tribunals guidance : ARTG