AWRS70500 | Revocation: reasons for revocation of an approval

Revocation will be appropriate where HMRC has evidence that the business can no longer be considered ‘fit and proper’ in line with the requirements set out at Section 6.9 of Excise Notice 2002.

Any revocation action taken must be for a reasonable cause, for example:

• the approval is no longer needed and the approved person has failed to notify us

• proven links to fraud/serious non-compliance in alcohol trading, such as,

  • providing false information to deceive

  • evidence of illicit trading with known non-compliant traders or fraudulent businesses

  • company officials have unspent convictions for revenue fraud/serious non-compliance

  • where there is sufficient evidence to criminally charge the person for involvement with a serious revenue offence

• significant non-compliance in this or other HMRC regimes, such as

  • non-compliance resulting in assessments for tax and duty, penalties, seizures etc.

  • failure to improve compliance after being warned that without appropriate improvement revocation will follow

  • little or no attempt to pay departmental debts

  • significant and persistent discrepancies in declarations

  • persistent breaches of regulations, such as

  • continued failure to make returns and/or pay tax or duty on time

  • significant record keeping and stock control failings

  • non-compliance with conditions

  • failure to carry out adequate due diligence

  • failure to disclose or deliberate concealment of relevant information

Serious and significant non-compliance could encompass one or more of the above. Please note, these examples are not exhaustive.