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HMRC internal manual

Holding and Movements Owners and Transporters Guidance

HM Revenue & Customs
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Background: What should you do if you identify a person registered who does not require registration?

If you identify ‘private’ owners that are WOWGR registered, you should arrange,with the owners’ consent, for the registration to be cancelled. If the owner wishesto remain registered, no action should normally be taken to cancel the registration,provided he continues to be a fit and proper person and holds goods in a warehouse.

Where an owner of personal goods has had his registration withdrawn, you should make itclear to both the owner and warehouse keeper that the personal goods may continue to bestored in duty suspension without the private owner being registered.