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HMRC internal manual

Holding and Movements Owners and Transporters Guidance

From
HM Revenue & Customs
Updated
, see all updates

Grounds for deregistration/refusal: contents

  1. HMOWTR3010
    Grounds for Deregistration/Refusal: Can you cancel or refuse any owner or duty representative registration?
  2. HMOWTR3020
    Grounds for Deregistration/Refusal: What do you need to support a decision to deregister or refuse a prospective approval?
  3. HMOWTR3030
    Grounds for Deregistration/Refusal: How can you disprove the suitability of the business?
  4. HMOWTR3040
    Grounds for Deregistration/Refusal: What should you do if you are not content that the trader should be registered, but do not have enough detail to support refusal or revocation?</span>
  5. HMOWTR3050
    Grounds for Deregistration/Refusal: If you establish a high- risk guiding mind to the business, can you cancel/refuse the registration?</span>
  6. HMOWTR3060
    Grounds for Deregistration/Refusal: Can you refuse or cancel registration on the grounds of poor compliance?</span>
  7. HMOWTR3070
    Grounds for Deregistration/Refusal: Should a trader's non- completion of returns for other regimes be used as a reason to cancel or refuse registration?
  8. HMOWTR3080
    Grounds for Deregistration/Refusal: Should other areas of non-compliance in other regimes, like poor record keeping be considered as grounds for refusal or cancellation?
  9. HMOWTR3090
    Grounds for Deregistration/Refusal: Can you refuse or cancel registration on the grounds of debt to the Crown?
  10. HMOWTR3100
    Grounds for Deregistration/Refusal: Do you need to consider the size of debt before cancelling/refusing registration?
  11. HMOWTR3110
    Grounds for Deregistration/Refusal: Where a person has a criminal conviction, can this fact be used to justify refusal or cancellation of a registration?
  12. HMOWTR3120
    Grounds for Deregistration/Refusal: If the NRU consider unspent convictions when deciding whether the trader is suitable, do assurance officers need to consider this detail?
  13. HMOWTR3130
    Grounds for Deregistration/Refusal: What is a spent conviction?
  14. HMOWTR3140
    Grounds for deregistration/Refusal: If I have good grounds to cancel or refuse registration, who should I inform?
  15. HMOWTR3150
    Grounds for deregistration/Refusal: If a registration is revoked, what should happen to any warehoused goods the owner may have in duty suspension?