ECSH48587 - Cancellation and suspension of registration: operational guidance: preventing auto-expiry: dunning locks

Authorisations caseworkers can place dunning locks on a business’ registration details held on Enterprise Tax Management Platform (ETMP) to prevent its registration from automatically expiring and to prevent secure communications relating to expiration being sent to the business.

A business’ registration will automatically cancel on the one-year anniversary unless the business pays its annual fee and submits its annual declaration form through its government gateway account. There are some occasions where a business’ registration has not been approved by the time its annual declaration needs to be submitted. In these situations, the business’ registration will auto-cancel unless a dunning lock is applied to prevent this.   

Dunning locks must only be applied with permission of your senior officer (SO) manager and must always have an end date or else the business will be unable to receive any secure communications in the future.

(This content has been withheld because of exemptions in the Freedom of Information Act 2000)



When a dunning lock is applied to a business’ registration to prevent auto-cancellation, the business will not receive any secure communications, whether sent manually or automatically. This will include information sent from the promote team under HMRC's obligation as a supervisor to update supervised businesses, therefore it is important that dunning locks are regularly reviewed and removed as soon as possible.

Requesting that a dunning lock is applied

Authorisations case workers should contact their SO manager to request permission to apply a dunning lock.

If you require a dunning lock to be applied to a business’ registration but do not work in authorisations, you can email Economic Crime – Supervision (EC-S)  authorisations to request that one is applied.

To request a dunning lock is applied to an Accountancy Service Provider, Art Market Participant, Estate Agency Business, High Value Dealer or Lettings Agency Business you should contact ecsregistration@hmrc.gov.uk.

To request a dunning lock is applied to a Money Service Businesses and Trust or Company Service Provider you should contact ecsfitandproperregistration@hmrc.gov.uk

For further details of the dunning lock process, see the help card in EC-S Knowledge Library under the heading 2010 Help cards.