Policy paper

Extension of Temporary Approvals

This measure provides a new discretionary power to determine the date a temporary approval ends following review and/or appeal of a decision to revoke an approval.

Documents

Details

The measure adds a new discretionary power to allow HMRC to extend a temporary approval following the final determination of a review or appeal of a decision to revoke an approval. This may enable the business to wind down its operations following revocation without incurring a penalty.

Updates to this page

Published 15 March 2023

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