SPE16045 - General relief conditions: transferring an existing authorisation to another legal entity

Note: This manual is under review and is likely to be withdrawn. If there is anything within this manual you use regularly, please email hmrcmanualsteam@hmrc.gov.uk to let us know. Please check the other guidance available on GOV.UK from HMRC.

For full authorisations the existing authorisation and the goods cannot be transferred. A new application must be made by the new legal entity. As part of the authorisation process, the authorising office should confirm the transfer of any Authorised Use goods held to the new legal entity.

If an authorisation holder changes the name or trading style but does not transfer the business and assets to a new legal entity, the existing authorisation may continue in the new name or trading style. The Supervising Office should confirm this by letter upon receipt of notification from the authorisation holder.

For more information please visit https://www.gov.uk/guidance/transferring-your-rights-and-obligations-to-someone-else

Note: Northern Ireland (NI) customs authorisations will continue to fall within the provisions of the Union Customs Code (UCC), as retained by the European Union (Withdrawal) Act 2018 and CEMA 1979.