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HMRC internal manual

Holding and Movements Owners and Transporters Guidance

Grounds for Deregistration/Refusal: If you establish a high- risk guiding mind to the business, can you cancel/refuse the registration?</span>

(This content has been withheld because of exemptions in the Freedom of Information Act 2000)

(This content has been withheld because of exemptions in the Freedom of Information Act 2000)