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HMAG30020 | Registration and approval: introduction

From HM Revenue & Customs · Holding and Movements Assurance Guidance

This guidance sets out HM Revenue and Custom’s (HMRC) holding and movement registration, approval, and revocation policy. It is aimed at assurance officer decision makers, providing guidance on:

  1. Warehouse premises approval (including Approval of premises for both a general storage and separate trade need)

  2. Revenue trader approval

  3. Temporary approvals where a decision to refuse or revoke is under appeal

  4. Approval in principle

  5. Transfer of a going concern

  6. Approval process overview

  7. The fit and proper test

  8. Approval conditions

  9. Commissioner’s directions

  10. Warning letters

  11. Revocation

  12. Right of appeal

It is intended to expand on the guidance published in the following public notices, which should also be read in conjunction with this guidance:

  • Registration and approval of excise goods held in duty suspension (Excise Notice 196) - GOV.UK (www.gov.uk)

  • Excise Notice 203a: registered consignees - GOV.UK (www.gov.uk)

  • Temporary Registered Consignees (Excise Notice 204a) - GOV.UK (www.gov.uk)

  • Commercial importers, certified traders and tax representatives — EU trade in duty paid excise goods (Excise Notice 204b) - GOV.UK (www.gov.uk)