Skip to content
Solved
SearchBrowse
Sign in

Contents

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. Temporary approval

FHDDS37000 | Temporary approval

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

Legislation introduced in July 2021 now allows businesses who have had their FHDDS registration refused or revoked, and are seeking a review and/or appeal of that decision, to apply for temporary approval to trade during the review and appeal process.

Businesses need to be able to demonstrate a requirement for it with detailed evidence. Applications for temporary approval are sent direct to a specialist team. This team then considers the application and the process is deliberately independent from the original decision making officers. The DMO will be informed of any decision reached by the specialist team.

More information about the temporary approval process can be found here:

PreviousNext
PrivacyTerms