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HMRC internal manual

Holding and Movements Owners and Transporters Guidance

Grounds for Deregistration/Refusal: Can you cancel or refuse any owner or duty representative registration?

We may approve and register owners and duty representatives, provided they fulfil anyreasonable requirements we place (CEMA 100g (2) and (4) refer); as such, only fit andproper traders should be allowed register.

We may at any time, for reasonable cause, revoke an owner or duty representative approvalregistration (CEMA 100g (5) refers); for example:

  • debt not cleared after debt letter sent;
  • non viability of the business;
  • goods not held in warehouse and no intention to do so;
  • non-compliance of excise legislation e.g. WOWGR, RTAR, Finance Act, CEMA;
  • no longer trading (e.g. in liquidation);
  • de-registered for VAT; if he is still a revenue trader he must re-register for WOWGR and be issued a non-VAT DTR number;
  • failure to notify change of principal place of business; and
  • has sold goods in warehouse without informing the warehouse keeper or checking the purchaser is WOWGR registered.