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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: the Notice of Approval

FHDDS31610 | Approval, revoking the approval and variations: approval – policy: accepting the application: the Notice of Approval

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

(The Fulfilment Businesses Regulations 2018, regulation 6)

HMRC will issue a Notice of Approval this will:

  • include the unique reference number assigned by HMRC to the approved person

  • state the date from which approval has effect

  • contain any conditions or restrictions imposed by HMRC

  • refer to the obligations set out in Part 3 of The Fulfilment Businesses Regulations 2018.

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