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Official guidance
VAT Fulfilment House Due Diligence Scheme

FHDDS33000 · Approval, revoking the approval and variations: revoking approval

  • FHDDS33100 · Policy: law
  • FHDDS33200 · Policy: when approval is to be revoked
  • FHDDS33300 · Policy: deregistration
  • FHDDS33400 · Policy: implications for the person when approval is revoked
  • FHDDS34000 · Process
  • FHDDS34100 · Warning and minded to revoke letters
  • FHDDS34130 · Deciding to revoke
  • FHDDS34140 · Appealing the decision
  1. Approval, revoking the approval and variations: revoking approval: contents
  2. Approval, revoking the approval and variations: revoking approval – policy: implications for the person when approval is revoked

FHDDS33400 | Approval, revoking the approval and variations: revoking approval – policy: implications for the person when approval is revoked

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

As soon as a fulfilment business is not approved, it cannot trade as an imported goods fulfilment business from 1 April 2019 - See Trading without approval.

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