HMDS2600 - Scheme Description:
Disqualification
The circumstances under which a trader could not register, or
would have their registration revoked, are as follows:
- Where the person applying for registration
is an undischarged bankrupt, or the equivalent overseas (in the
case of the latter, HMRC will need to rely on self
declaration);
- Where the person applying for
registration, or a director of an incorporated company applying for
registration, or a partner, in the case of a partnership applying
for registration, has an unspent criminal conviction for a relevant
offence (relevant offences are listed at
HMDS4030 of this guidance or has been
the subject of a relevant penalty under civil evasion proceedings.
Relevant penalties are also listed at
HMDS4030;
- Where the person is a trader (or is a UK
fiscal representative for a trader) based in another Member State
or a country in the European Economic area who is not an authorised
warehousekeeper;
- Where the person is a trader (or is a UK
fiscal representative for a trader) based in a country outside the
European Community or European Economic area who does not carry on
a business that consists of or includes distilling, manufacturing
or bottling alcoholic liquor;
- For UK traders, where the person is not
already registered with HMRC under an existing excise registration
requirement such as under the Warehousekeepers and Owners of
Warehoused Goods Regulations 1999 or is not registering for the
purposes of importing alcoholic liquor from outside the European
Community or is not registering for the purposes of bottling or
rebottling UK duty paid alcoholic liquor;
- Where the person has been issued with an
excise civil penalty in the previous five years, which has not been
paid, quashed or withdrawn.
