HMAG31670 - Revocation of approval: detail required in a letter notifying a period of notice

All letters notifying a period of notice/decision to revoke an approval must be on appropriate letter headed paper and include:

• length of any period of notice given
• date on which the authorisation/approval expires
• reasons for revocation, clearly explained with detail of any
  • irregularities identified and when these were originally notified to the business
  • assessments/penalties which influenced your revocation decision
  • evidence that enquiries were made to establish the circumstances and underlying facts in seizures, previous refusals / revocations, connected person concerns and how the business was directly involved
  • analysis of any mitigation raised by the business in their response to the ‘minded to revoke’ letter
• what effect revocation will have on the business, for example:
  • a warehousekeeper can no longer occupy the warehouse
  • a registered owner can no longer hold or buy relevant warehouse goods held under duty suspension arrangements
  • a registered consignee can no longer import duty suspended goods from the EU
  • impact on other regimes the business is still approved to operate
• any new conditions of approval during the period of notice
• what the business must do in the period of notice to prevent goods they either own or are responsible for becoming liable to forfeiture
• right of appeal and how to do so
• your signature as the decision maker