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Official guidance
Holding and Movements Owners and Transporters Guidance

HMOWTR3000 · Grounds for deregistration/refusal

  • HMOWTR3010 · Can you cancel or refuse any owner or duty representative registration?
  • HMOWTR3020 · What do you need to support a decision to deregister or refuse a prospective approval?
  • HMOWTR3030 · How can you disprove the suitability of the business?
  • HMOWTR3040 · What should you do if you are not content that the trader should be registered, but do not have enough detail to support refusal or revocation?</span>
  • HMOWTR3050 · If you establish a high- risk guiding mind to the business, can you cancel/refuse the registration?</span>
  • HMOWTR3060 · Can you refuse or cancel registration on the grounds of poor compliance?</span>
  • HMOWTR3070 · Should a trader's non- completion of returns for other regimes be used as a reason to cancel or refuse registration?
  • HMOWTR3080 · Should other areas of non-compliance in other regimes, like poor record keeping be considered as grounds for refusal or cancellation?
  • HMOWTR3090 · Can you refuse or cancel registration on the grounds of debt to the Crown?
  • HMOWTR3100 · Do you need to consider the size of debt before cancelling/refusing registration?
  • HMOWTR3110 · Where a person has a criminal conviction, can this fact be used to justify refusal or cancellation of a registration?
  • HMOWTR3120 · If the NRU consider unspent convictions when deciding whether the trader is suitable, do assurance officers need to consider this detail?
  • HMOWTR3130 · What is a spent conviction?
  • HMOWTR3140 · If I have good grounds to cancel or refuse registration, who should I inform?
  • HMOWTR3150 · If a registration is revoked, what should happen to any warehoused goods the owner may have in duty suspension?
  1. Grounds for deregistration/refusal: contents
  2. Grounds for Deregistration/Refusal: What is a spent conviction?

HMOWTR3130 | Grounds for Deregistration/Refusal: What is a spent conviction?

From HM Revenue & Customs · Holding and Movements Owners and Transporters Guidance

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