HMRC Policy paper: Amendment to Customs and Excise review and appeals legislation

Who is likely to be affected

Businesses approved by HMRC to carry out an activity under any of the due diligence schemes listed below.

Specifically, this measure will affect those businesses that wish to appeal against a decision by HMRC to revoke their approval:

• Alcohol Wholesaler Registration Scheme
• Warehousekeepers and Owners of Warehoused Goods
• Registered Dealers in Controlled Oil
• Tobacco Products Machinery Licensing
• Raw Tobacco Approval Scheme
• Fulfilment Houses

General description of the measure

There is currently no mechanism to allow suspensive relief to a business that has been issued with a revocation of its approval to trade in a certain area. Removing that ability to trade could cause the business to fail before their appeal can be heard, leaving its appeal right effectively removed.

This measure will amend legislation to enable HMRC to temporarily approve a business in certain circumstances. Granting temporary approval in these circumstances will protect the right of appeal and ensure businesses remain viable during the appeal process.

In order to be successful in an application for temporary approval, a business will need to provide evidence to support its application. Any temporary approval granted would be subject to case specific monitoring conditions.

Policy objective

The objective of this measure is to protect a business’ appeal rights and ensure that existing powers are applied fairly.

Source gov.uk

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