SPE16090 - General relief conditions: transfer of an existing authorisation

Note: This manual is under review following Brexit and is likely to be withdrawn. If there is anything within this manual you use regularly, please email hmrcmanualsteam@hmrc.gov.uk to let us know. Please check the other guidance available on GOV.UK from HMRC.

If an authorisation holder is acquired by another legal entity, you cannot transfer the existing authorisation. A new application on Form SP1 must be submitted by the new legal entity. Where an authorisation holder changes the name or trading style but does not transfer the business and assets to a new legal entity, a new application is not necessary and the existing authorisation may continue in the new name or trading style. The authorisation holder should notify details in writing and the changes should be confirmed by letter. It is recommended that when a change of legal entity takes place, the new authorisation holder should be referred for audit at an early opportunity. A new authorisation cannot be granted to another legal entity unless that legal entity is established in the UK.

Note: Northern Ireland (NI) customs authorisations will continue to fall within the provisions of the Union Customs Code (UCC), as retained by the European Union (Withdrawal) Act 2018 and CEMA 1979.