HMRA4100 – Refusal/cancellation: Should a trader’s non-completion of returns for other regimes be used as a reason to cancel or refuse registration?

A trader’s refusal to render returns after warning letters and other sanctions have been raised indicates a high risk and would suggest, where we have discretion in law to do so, that the application/approval should be refused or cancelled. Each case needs to be considered on its own merit; for example, if the trader only exports goods and fails to submit a VAT return, then removal from, or refusal to register, for failure to seek refunds may not be appropriate.