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HMRC internal manual

Holding and Movements Owners and Transporters Guidance

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?

(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)