HMAG31625 - Revocation of approval: reasons for revoking an approval

Any revocation action taken must be for a reasonable cause, for example:

• the approval is no longer needed and the approved person has failed to notify us.

• proven links to fraud/serious non-compliance, such as;
  • openly trading in high risk markets,
  • providing false information to deceive,
  • evidence of illicit trading with known non-compliant traders or fraudulent businesses,
  • company officials have unspent convictions for revenue fraud/serious non-compliance,
  • where there is sufficient evidence to criminally charge the person for involvement with a serious revenue offence.
• significant non-compliance in this or other HMRC regimes, such as;
• non-compliance resulting in assessments for tax and duty, penalties, seizures etc.
• failure to improve compliance after being warned that without appropriate improvement revocation will follow,
• little or no attempt to pay departmental debts,
• significant and persistent discrepancies in declarations,
• persistent breaches of regulations, such as,
  • continued failure to make returns and/or pay duty on time,
  • significant record keeping and stock control failings,
  • no access to a valid deferment account when needed.
• non-compliance with conditions, such as,
  • failure to carry out adequate due diligence,
  • a registered owner fails to tell the warehousekeeper of warehouse sales
  • unauthorised exports,
  • financial security cannot be provided when required,
  • premises no longer meet agreed throughput or stockholding criteria,
  • significant health & safety or security issues with approved premises.

Please note, these examples are not exhaustive.