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Official guidance
VAT Fulfilment House Due Diligence Scheme

FHDDS30000 · Approval, revoking the approval and variations

  • FHDDS31000 · Approval - policy
  • FHDDS32000 · Approval – process
  • FHDDS33000 · Revoking approval
  • FHDDS35000 · Variations – policy
  • FHDDS36000 · Variations – process
  • FHDDS37000 · Temporary approval
  • FHDDS31620 · Approval – policy: attaching additional conditions and restrictions to the approval
  • FHDDS32370 · Approval – Recording and notifying a decision to grant an approval without conditions
  1. Approval, revoking the approval and variations: contents
  2. Approval, revoking the approval and variations: variations – process

FHDDS36000 | Approval, revoking the approval and variations: variations – process

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

This section of the guidance sets out the process for varying the approved person’s:

  • registered details

  • approval

Fulfilment businesses must notify to us any changes to their approval details. These variations are made online by the business logging into their FHDDS account and following the prompts to input and submit the necessary changes.

If the legal status of the business changes, for example a sole proprietor becomes a limited company or the sole proprietor sells their business to a new owner, the approval will not transfer to the new legal entity. They must re-apply for FHDDS approval and they must notify us of the cancellation of the old legal entity’s FHDDS approval.

Where the legal entity does not change, for example a limited company is sold as a going concern and new directors take control, the company can continue to trade under the same FHDDS number, subject to the new directors passing the fit and proper test. This would be treated as a variation.

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