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Official guidance
VAT Fulfilment House Due Diligence Scheme

FHDDS35400 · Approval, revoking the approval and variations: variations to the approval

  • FHDDS35410 · Notifying the approved person
  • FHDDS35420 · Date of variation to approval
  1. Approval, revoking the approval and variations: variations – policy: contents
  2. Approval, revoking the approval and variations: variations to the approval

FHDDS35400 | Approval, revoking the approval and variations: variations to the approval

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

(Finance Act (No.2) 2017, section 49(4))

HMRC can, with reasonable cause, vary the terms of an approval. Refer to the guidance at FHDDS31620 for information on attaching a new condition or restriction.

Contents2 entries

  1. FHDDS35410Approval, revoking the approval and variations: variations to the approval: notifying the approved person
  2. FHDDS35420Approval, revoking the approval and variations: variations to the approval: date of variation to approval
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