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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: accepting the application

FHDDS31600 | Approval, revoking the approval and variations: approval – policy: accepting the application

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

(The Fulfilment Businesses Regulations 2018, regulation 6)

Once HMRC have received all necessary information to consider an application (including a site visit if appropriate) then a notice should be given to the applicant either accepting or rejecting the application.

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