HMDS2690 - Scheme Description: De-registration / variation of details

The trader is required to inform HMRC in writing of any changes to the information they provided at the time of registration, such as their business address or details of their label printer.

Traders are also required to inform HMRC if they are made bankrupt or are convicted of a relevant offence or a civil evasion penalty during the period in which they are registered. The trader would then become disqualified from registration. When traders inform HMRC of this information HMRC will deregister the trader. Similarly, if HMRC discover this information from their own internal sources, they will deregister the trader.

A trader may voluntarily deregister from the system if he no longer wishes to acquire duty stamps. If a trader is registered, but does not order stamps, or use his authority to produce or affix label stamps for a full 36 month period, HMRC will cancel the registration. In these circumstances, there would be nothing to prevent the trader re-applying for registration if the trader wished to acquire duty stamps in the future, provided he still met the registration criteria.