HM Revenue & Customs has agree to process applications to operate excise businesses within 45 days following pressure from UKWA.
A review has found that the approval process has often taken too long and conditions applied were not always fit for purpose – and some cases may unjustly restrict business activity.
Applications should now be processed by HMRC within 45 working days rather than an indeterminate time. Conditions will not be imposed upon approvals unless fully justified. Approved persons may also submit a request to HMRC for consideration of revocation of existing conditions.
“There should now be certainty about approval timescales and expectation of the correct exercise of HMRC’s powers of discretion with regard to imposition of conditions and restrictions,” said Alan Powell, UKWA’s excise duty specialist. “HMRC has also showed it can listen if one pounds the door hard enough.”