FHDDS32200 | Approval, revoking the approval and variations: approval – Fit and proper test: contents

The legislation states that the HMRC officer may approve applicants only if they are satisfied that they are considered a fit and proper person to carry on a fulfilment business. The aim of the fit and proper test is to ensure that businesses who present a risk to the revenue are excluded from being approved to make it more difficult for fraudulent businesses to operate. Applicants must meet or exceed against the fit and proper test.

You must consider applications - and any additional information - to determine their suitability to be approved.

The Commissioners are obliged to act reasonably and proportionately. In order to arrive at a reasonable decision, you must be able to demonstrate that you have considered all the available facts and challenged these effectively before making your decision. You should only reject an applicant if you have determined that they are not fit and proper - see the criteria at FHDDS31510.

You must consider and test all the information available to you and arrive at a decision that, if necessary, can be clearly put before a review officer or Tribunal Judge. If you have not already done so, you should familiarise yourself with the guidance on disclosure at ARTG8505.