SPE16085 - General relief conditions: issuing of reminders

Note: This manual is under review following Brexit and is likely to be withdrawn.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.

Supervising offices are not to issue routine reminders prior to the expiry date of an authorisation. This decision has been reached following Solicitor’s Office advice that, under the provisions of UK Law, it is the authorisation holder’s responsibility to monitor their authorisation and to apply for renewal, and local offices should not assume that responsibility by issuing reminders.

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.