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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 – process

FHDDS34000 | Approval, revoking the approval and variations: revoking approval – process

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

This section of the guidance sets out the process for revoking an approval to carrying on an imported goods fulfilment business.

You should consider revocation of a business’ approval where it is no longer able to meet the conditions required by the fulfilment business legislation because for example it:

  • no longer meets the fit and proper criteria

  • is non-compliant, failing to reasonably react to warning letters and/or other sanctions, or failing to notify us of changes in the business that impacts on the appropriateness of the business remaining on the register.

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

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

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