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

HMRC internal manual

Alcohol Wholesaler Registration Scheme

Revocation: warning letters

A warning letter is appropriate where non-compliance has been identified and you decide that the business should be given an opportunity to improve its compliance to avoid revocation. Where a warning is necessary, your warning letter should be issued to the business promptly.

Your warning letter should clearly advise the business:

  • what is wrong
  •  what it must do, (and by when) to improve its compliance.

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

Warning letters are not a pre-requirement for revocation but should normally be issued to a business where wrongdoing has been identified and an opportunity to improve is warranted.

A warning letter is not appropriate where:

  • there is significant revenue risk in allowing the approval to continue, for example, fraud is identified
  • a change in behaviour is unlikely

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