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HMRC internal manual

Holding and Movements - Duty Stamps

From
HM Revenue & Customs
Updated
, see all updates

Scheme Description: De-registration / variation of details

The trader is required to inform HMRC in writing of any changes to the information theyprovided at the time of registration, such as their business address or details of theirlabel printer.

Traders are also required to inform HMRC if they are made bankrupt or are convicted ofa relevant offence or a civil evasion penalty during the period in which they areregistered. The trader would then become disqualified from registration. When tradersinform HMRC of this information HMRC will deregister the trader. Similarly, if HMRCdiscover this information from their own internal sources, they will deregister thetrader.

A trader may voluntarily deregister from the system if he no longer wishes to acquireduty stamps. If a trader is registered, but does not order stamps, or use his authority toproduce or affix label stamps for a full 36 month period, HMRC will cancel theregistration. In these circumstances, there would be nothing to prevent the traderre-applying for registration if the trader wished to acquire duty stamps in the future,provided he still met the registration criteria.