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HMRC internal manual

Holding and Movements Assurance Guidance

Registration and approval: Cancelling an authorisation/approval

Traders may request to cancel their approval for commercial reasons which may include:

  • the business is no longer trading;
  • the business has gone into administration/liquidation;
  • there has been a change of legal entity;
  • for warehouse approvals relocation of the premises resulting in closure of the existing warehouse premises which requires an application for approval of new premises.

Similar to revocation of trader approvals at HMAG31700, officers must issue a decision letter confirming cancellation of the approval and include the date that cancellation takes effect, the reasons for cancellation and any conditions that may apply for example:

  • registered owners must notify all the warehousekeepers where they currently store goods of the cancellation;
  • for warehouse premises approvals that all goods must be removed duty paid by the due date or in accordance with other conditions that officers may impose.