HMAG30020 - Registration and approval: introduction

This guidance sets out HM Revenue and Custom바카라 사이트™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. Commissioner바카라 사이트™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) - 바카라 사이트 (www.gov.uk)
  • Excise Notice 203a: registered consignees - 바카라 사이트 (www.gov.uk)
  • Temporary Registered Consignees (Excise Notice 204a) - 바카라 사이트 (www.gov.uk)
  • Commercial importers, certified traders and tax representatives 바카라 사이트” EU trade in duty paid excise goods (Excise Notice 204b) - 바카라 사이트 (www.gov.uk)