ECSH83725 - Sanctions for non-compliance: suspension and cancellation: issuing a suspension or cancellation notice

Once the DM has decided to suspend or cancel the registration a notice must be issued to the business The notice must contain the following:

  1. HMRC’s decision and the date (immediately or in the future), see ECSH83625 from which the suspension or cancellation takes effect
  2. How long the suspension will last, see ECSH83825
  3. The grounds on which the decision is based and evidence to support this
  4. The right to review of the decision under Regulation 94
  5. The right to appeal a decision under Regulation 99
  6. (This content has been withheld because of exemptions in the Freedom of Information Act 2000)

Important Note: Failure to include the details at points 1 to 5 will invalidate the notice, so the business will still be registered and allowed to continue with regulated activity.