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HMRC internal manual

Holding and Movements Assurance Guidance

Revocation of approval: the business requests cancellation of approval

Where a business requests cancellation of its approval you should issue a decision letter confirming cancellation. To cancel the approval you should follow the general steps in this guidance, including providing a notice of revocation of when the cancellation becomes effective and adding conditions to protect the revenue during the notice of revocation period if they are needed.