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HMRC internal manual

Holding and Movements Owners and Transporters Guidance

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?

There is a risk that the trader will not disclose unspent convictions on application, asthis will adversely affect his application. If, during the pre-approval visit, facts cometo light that the proprietor or key officials have any unspent convictions, detail ofthese should be sent to the NRU for consideration.