Amending or revoking and authorisation: recommending the amendment or revoking of an authorisation
Only an authorisation team can amend or revoke an authorisation.
Where you find contraventions that relate to an authorisation that HMRC has given to the trader, if
- the trader has a history of non-compliance in respect of their operational use of this authorisation, and
- previous Customs Civil Penalty (CCP) action has not encouraged compliance
you may make a full report to the authorisations team with a recommendation for the amendment or revocation of the trader’s authorisation.
In the report you should explain
- the full detail of contraventions you have found
- the circumstances in which you found them
- details of any previous CCP action
- the detail of the authorisation that is in place
- the detail of your recommendation for either the amendment or revocation of this authorisation.