ECSH83725 - Sanctions for non-compliance: suspension and cancellation: issuing a suspension or cancellation notice
Once the DM has decided to suspend or cancel the registration a notice must be issued to the business The notice must contain the following:
- HMRC’s decision and the date (immediately or in the future), see ECSH83625 from which the suspension or cancellation takes effect
- How long the suspension will last, see ECSH83825
- The grounds on which the decision is based and evidence to support this
- The right to review of the decision under Regulation 94
- The right to appeal a decision under Regulation 99
- (This content has been withheld because of exemptions in the Freedom of Information Act 2000)
Important Note: Failure to include the details at points 1 to 5 will invalidate the notice, so the business will still be registered and allowed to continue with regulated activity.