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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.