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It will not be good enough for an approved person to merely collect pieces of paper in order to meet the requirements of the scheme. »Ê¹ÚÌåÓýapp approved person must also take some action to check the information and act upon what the due diligence is telling them and, they must also:

• inform HMRC where they know or have reasonable grounds to suspect that a customer has not met a VAT or customs duty obligation. »Ê¹ÚÌåÓýapp fulfilment business should email HMRC at [email protected].
• take steps to ensure that their overseas customer starts to comply with their VAT and duty obligations.

If the approved person knew or had reasonable grounds to suspect that a customer has not met a VAT or customs duty obligation and did not notify HMRC, they could be liable to up to a £3000 penalty.

»Ê¹ÚÌåÓýappre is more information at »Ê¹ÚÌåÓýapp Fulfilment Businesses , and .