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Official guidance
VAT Fulfilment House Due Diligence Scheme

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

  • FHDDS32210 · Fit and proper criteria
  • FHDDS32220 · Key persons
  • FHDDS32230 · Key persons involved in significant revenue non-compliance or fraud
  • FHDDS32240 · Connections to other non-compliant or fraudulent businesses or individuals
  • FHDDS32250 · Key persons with criminal convictions
  • FHDDS32260 · False or incomplete information on the application
  • FHDDS32270 · Negligent or persistent failures to comply with HMRC requirements
  • FHDDS32280 · Reasonable and proportionate tests
  • FHDDS32290 · Applications from Authorised Economic Operators - overview
  • FHDDS32300 · Applications from Authorised Economic Operators – AEO central site
  • FHDDS32310 · Applications from Authorised Economic Operators – process
  1. Approval, revoking the approval and variations: approval – Fit and proper test: contents
  2. Approval, revoking the approval and variations: approval – Fit and proper test: connections to other non-compliant or fraudulent businesses or individuals

FHDDS32240 | Approval, revoking the approval and variations: approval – Fit and proper test: connections to other non-compliant or fraudulent businesses or individuals

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

(This content has been withheld because of exemptions in the Freedom of Information Act 2000)

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