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Official guidance
VAT Fulfilment House Due Diligence Scheme

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

  • FHDDS26100 · What is meant by ‘know or have reasonable grounds to suspect’
  • FHDDS26200 · How it is applied
  1. Policy and background: know or have reasonable grounds to suspect: contents
  2. Policy and background: know or have reasonable grounds to suspect: how it is applied

FHDDS26200 | Policy and background: know or have reasonable grounds to suspect: how it is applied

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

It will be important to determine whether a fulfilment business ‘knows’ or ‘has reasonable grounds to suspect’ whether one of their overseas customers is non-compliant.

In some cases this will be quite straightforward but there is more guidance set out in JSL4300 to help officers to assess this.

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