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HMRC internal manual

Holding and Movements Assurance Guidance

From
HM Revenue & Customs
Updated
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Registration and approval: notifying a decision to revoke or impose additional conditions

(This content has been withheld because of exemptions in the Freedom of Information Act 2000)

(This content has been withheld because of exemptions in the Freedom of Information Act 2000)

(This content has been withheld because of exemptions in the Freedom of Information Act 2000)

(This content has been withheld because of exemptions in the Freedom of Information Act 2000)

Traders have the right to appeal any revocation or restrictive condition decision we make. They have the right to an independent review of the decision or they can appeal directly to an independent tribunal. Further information on the appeals process can be found in ARTG guidance.

Decision letters should set out the reasons for the decision and include details of the trader’s right of appeal. The AAT standard decision letters include the right of appeal details.

Following the NRU’s action, they will store all the relevant papers for 60 days in the event of an appeal. After this period, the papers will be sent to our Rayleigh office for filing.