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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 to the approval
  2. Approval, revoking the approval and variations: variations to the approval: notifying the approved person

FHDDS35410 | Approval, revoking the approval and variations: variations to the approval: notifying the approved person

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

(The Fulfilment Businesses Regulations 2018, regulation 7)

HMRC must set out in a ‘Notice of Variation’ details of any variation to the fulfilment business’s approval. The Notice should identify how the approval is varied and give the reason(s).

A link to the ‘Notice of Variation’ will made available.

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