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HMRC internal manual

Holding and Movements Owners and Transporters Guidance

HM Revenue & Customs
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Grounds for deregistration/Refusal: If I have good grounds to cancel or refuse registration, who should I inform?

Where you have grounds to cancel a registration, you should advise the NationalRegistration Unit (NRU) of your decision. They will consider this and, where appropriate,cancel the registration, advising the trader accordingly.

If the registration is cancelled, the owner or duty representative must destroy theircertificate of registration and inform each warehouse keeper where they hold goods. TheNRU will also notify any relevant warehouse keeper by letter, but this depends on thecompleteness and accuracy of the information NRU hold.

Detail of the cancellation/refusal should also be passed to the Holding and MovementModernisation and Simplification Team for inclusion on the public folder website, to alertofficers of the risk.