HMDS2600 - Scheme Description: Disqualification

The circumstances under which a trader could not register, or would have their registration revoked, are as follows:

• Where the person applying for registration is an undischarged bankrupt, or the equivalent overseas (in the case of the latter, HMRC will need to rely on self declaration);
• Where the person applying for registration, or a director of an incorporated company applying for registration, or a partner, in the case of a partnership applying for registration, has an unspent criminal conviction for a relevant offence (relevant offences are listed at HMDS4030 of this guidance or has been the subject of a relevant penalty under civil evasion proceedings. Relevant penalties are also listed at HMDS4030;
• Where the person is based in an EU member state, but is not an authorised warehousekeeper (or the equivalent in an external territory) – this applies to Northern Ireland only
• Where the person is based in an EU member state, but does not carry on a business that consists of or includes distilling, manufacturing, or bottling relevant product - this applies only to Great Britain
• Where the person is a trader (or is a UK fiscal representative for a trader) based outside the EU and external territories who does not carry on a business that consists of or includes distilling, manufacturing or bottling alcoholic liquor;
• For UK traders, where the person is not already registered with HMRC under an existing excise registration requirement such as under the Warehousekeepers and Owners of Warehoused Goods Regulations 1999 or is not registering for the purposes of importing alcoholic liquor or is not registering for the purposes of bottling or rebottling UK duty paid alcoholic liquor;
• Where the person has been issued with an excise civil penalty in the previous five years, which has not been paid, quashed or withdrawn.