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FHDDS26000 | Policy and background: know or have reasonable grounds to suspect: contents

From HM Revenue & Customs · VAT Fulfilment House Due Diligence Scheme

(The Fulfilment Businesses Regulations 2018, regulation 8)

The fulfilment business must notify HMRC where it knows or has reasonable grounds to suspect that the overseas customer has not met a VAT or customs duty obligation in relation to imported goods that are being, or have been, stored for that customer. The fulfilment business should email HMRC at [email protected]

Contents2 entries

  1. FHDDS26100Policy and background: know or have reasonable grounds to suspect: what is meant by ‘know or have reasonable grounds to suspect’
  2. FHDDS26200Policy and background: know or have reasonable grounds to suspect: how it is applied