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Official guidance
VAT Fulfilment House Due Diligence Scheme

FHDDS31000 · Approval, revoking the approval and variations: approval - policy

  • FHDDS31100 · Law
  • FHDDS31200 · Approval, revoking the approval and variations: approval – policy: who must seek approval
  • FHDDS31300 · Approval, revoking the approval and variations: approval – policy: when someone must seek approval
  • FHDDS31400 · Approval, revoking the approval and variations: approval – policy: how approval must be sought
  • FHDDS31500 · Approval, revoking the approval and variations: approval – policy: processing the application
  • FHDDS31600 · Approval, revoking the approval and variations: approval – policy: accepting the application
  • FHDDS31605 · Approval, revoking the approval and variations: approval – policy: rejecting the application
  • FHDDS31610 · Approval, revoking the approval and variations: approval – policy: accepting the application: the Notice of Approval
  • FHDDS31700 · Approval, revoking the approval and variations: approval – policy: the register of approved persons
  • FHDDS31800 · Approval, revoking the approval and variations: approval – policy: consequences of trading without approval
  1. Approval, revoking the approval and variations: approval - policy: contents
  2. Approval, revoking the approval and variations: approval – policy: how approval must be sought

FHDDS31400 | Approval, revoking the approval and variations: approval – policy: how approval must be sought

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

(The Fulfilment Businesses Regulations 2018, regulation 3)

Fulfilment businesses could apply online from 1 April 2018. Before they applied the fulfilment business would have needed an account.

HMRC is digitising its services therefore does not offer a paper application for approval. A significant proportion of fulfilment businesses currently operate in an online marketplace where all transactions are done via online methods. We anticipate that customers will be able to access the online approval application, however, we have a Customer Support model in place where that is not the case.

For people with particular requirements, for example, being visually or hearing impaired, our online software can be adapted to work with pre-existing accessibility software.

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