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Official guidance
VAT Fulfilment House Due Diligence Scheme

FHDDS50000 · Penalties, sanctions and offences

  • FHDDS51000 · Penalties – policy
  • FHDDS51100 · Penalties – policy: law
  • FHDDS51200 · Penalties – policy: Criminal sanction
  • FHDDS51300 · Penalties – policy: Civil sanctions - behavioural penalties
  • FHDDS51400 · Penalties – policy: Trading without approval - overview
  • FHDDS51405 · Penalties – policy: Trading without approval - What is trading without approval?
  • FHDDS51410 · Penalties – policy: Trading without approval - When is a penalty chargeable for trading without approval?
  • FHDDS51415 · Penalties – policy: Trading without approval - types of penalty
  • FHDDS51420 · Penalties – policy: Trading without approval - deliberate and concealed
  • FHDDS51425 · Penalties – policy: Trading without approval - deliberate but not concealed
  • FHDDS51430 · Penalties – policy: Trading without approval - Non-deliberate trading without approval
  • FHDDS51435 · Penalties – policy: Trading without approval - onus of proof
  • FHDDS51440 · Penalties – policy: Trading without approval - level of proof
  • FHDDS51445 · Penalties – policy: Trading without approval - calculating the penalty - Introduction
  • FHDDS51450 · Penalties – policy: Trading without approval - before calculating the penalty
  • FHDDS51500 · Penalties – policy: Trading without approval - Standard maximum penalty
  • FHDDS51505 · Penalties – policy: Trading without approval - Reasonable excuse
  • FHDDS51510 · Penalties – policy: Trading without approval - Reduction for disclosure
  • FHDDS51515 · Penalties – policy: Trading without approval - Special reduction
  • FHDDS51520 · Penalties – policy: Trading without approval - Penalty reductions for disclosure
  • FHDDS51525 · Penalties – policy: Trading without approval - Unprompted and prompted disclosure
  • FHDDS51530 · Penalties – policy: Trading without approval - Determining unprompted or prompted disclosure
  • FHDDS51535 · Penalties – policy: Trading without approval - Examples of unprompted or prompted disclosure
  • FHDDS51540 · Penalties – policy: Trading without approval - Determining the quality of disclosure
  • FHDDS51545 · Penalties – policy: Trading without approval - Determining the quality of disclosure - examples
  • FHDDS51600 · Penalties – policy: Trading without approval - Calculating the penalty
  • FHDDS51605 · Penalties – policy: Trading without approval - Calculating the penalty - further example
  • FHDDS51700 · Penalties – policy: Trading without approval - Company and company officers - officer of a company liable to a penalty
  • FHDDS51705 · Penalties – policy: Trading without approval - Deliberate trading without approval attributable to an officer of the company
  • FHDDS51710 · Penalties – policy: Trading without approval - What is a company?
  • FHDDS51715 · Penalties – policy: Trading without approval - Who is a company officer?
  • FHDDS51720 · Penalties – policy: Trading without approval - Company and company officer penalties: personal gain
  • FHDDS51725 · Penalties – policy: Trading without approval - Insolvency or imminent insolvency
  • FHDDS51730 · Penalties – policy: Trading without approval - Amount of company officer's liability
  • FHDDS51735 · Penalties – policy: Trading without approval - Notice of liability
  • FHDDS51800 · Penalties – policy: special reduction
  • FHDDS51805 · Penalties – policy: special reductions - What is a special reduction?
  • FHDDS51810 · Penalties – policy: special reductions - When to refer to TALA
  • FHDDS51815 · Penalties – policy: special reductions - What are special circumstances?
  • FHDDS51820 · Penalties – policy: special reductions – Uncommon or exceptional
  • FHDDS51825 · Penalties – policy: special reductions - When special circumstances may exist
  • FHDDS51830 · Penalties – policy: special reductions - When special circumstances do not exist
  • FHDDS51835 · Penalties – policy: special reductions - Reviews and penalty appeals
  • FHDDS52005 · Penalties – policy: Penalties for late registration
  • FHDDS52110 · Penalties – policy: Penalties for breaches of FHDDS obligations
  • FHDDS52120 · Penalties – policy: Multiple or repeated contraventions
  • FHDDS52130 · Penalties – policy: Penalty assessment, notification and enforcement overview
  • FHDDS52140 · Penalties – policy: When you must tell the person of the penalty
  • FHDDS52160 · Penalties – policy: Forfeiture of goods
  1. Penalties, sanctions and offences: contents
  2. Penalties, sanctions and offences: penalties – policy: When you must tell the person of the penalty

FHDDS52140 | Penalties, sanctions and offences: penalties – policy: When you must tell the person of the penalty

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

Any assessment for an FHDDS penalty must be made no later than one year after HMRC receives the last piece of evidence that is necessary to establish that the contravention has occurred.

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