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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: key persons with criminal convictions

FHDDS32250 | Approval, revoking the approval and variations: approval – Fit and proper test: key persons with criminal convictions

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

All sole traders, partners and company officials, including directors and company secretaries, entered on the application form will be subject to a PNC check to ascertain whether they have any relevant unspent convictions. An ‘unspent’ conviction is one that has not expired under the terms of the Rehabilitation of Offenders Act 1974.

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

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