»Ê¹ÚÌåÓýapp

Cookies on GOV.UK

We use some essential cookies to make this website work.

We’d like to set additional cookies to understand how you use GOV.UK, remember your settings and improve government services.

We also use cookies set by other sites to help us deliver content from their services.

You have accepted additional cookies. You can change your cookie settings at any time.

You have rejected additional cookies. You can change your cookie settings at any time.

View cookies
Skip to main content
GOV.UK

Navigation menu

Menu
Search GOV.UK

Services and information

  • Benefits
  • Births, death, marriages and care
  • Business and self-employed
  • Childcare and parenting
  • Citizenship and living in the UK
  • Crime, justice and the law
  • Disabled people
  • Driving and transport
  • Education and learning
  • Employing people
  • Environment and countryside
  • Housing and local services
  • Money and tax
  • Passports, travel and living abroad
  • Visas and immigration
  • Working, jobs and pensions

Government activity

  • Departments

    Departments, agencies and public bodies

  • News

    News stories, speeches, letters and notices

  • Guidance and regulation

    Detailed guidance, regulations and rules

  • Research and statistics

    Reports, analysis and official statistics

  • Policy papers and consultations

    Consultations and strategy

  • Transparency

    Data, Freedom of Information releases and corporate reports

Search

Beta This part of GOV.UK is being rebuilt � find out what beta means

  1. Home
HMRC internal manual

VAT Fulfilment House Due Diligence Scheme

From:
HM Revenue & Customs
Published
16 November 2022
Updated:
16 January 2023 - See all updates
  1. Back to contents
  2. FHDDS30000

FHDDS31000 - Approval, revoking the approval and variations: approval - policy: contents

This section, along with FHDDS32000, sets out the policy and procedure for handling applications under the Fulfilment House due diligence scheme. »Ê¹ÚÌåÓýapp term in legislation for these businesses is seeking approval to ‘carrying on an imported goods fulfilment businessâ€�.

  1. FHDDS31100
    approval - policy: law
  2. FHDDS31200
    approval � policy: who must seek approval
  3. FHDDS31300
    approval � policy: when someone must seek approval
  4. FHDDS31400
    approval � policy: how approval must be sought
  5. FHDDS31500
    approval � policy: processing the application: contents
  6. FHDDS31600
    approval � policy: accepting the application
  7. FHDDS31605
    approval � policy: rejecting the application
  8. FHDDS31610
    approval � policy: accepting the application: the Notice of Approval
  9. FHDDS31620
    approval � policy: attaching additional conditions and restrictions to the approval
  10. FHDDS31700
    approval � policy: the register of approved persons
  11. FHDDS31800
    approval � policy: consequences of trading without approval
Next page

Is this page useful?

  • Maybe
Thank you for your feedback

Help us improve GOV.UK

Don’t include personal or financial information like your National Insurance number or credit card details.

Help us improve GOV.UK

To help us improve GOV.UK, we’d like to know more about your visit today. .

Services and information

  • Benefits
  • Births, death, marriages and care
  • Business and self-employed
  • Childcare and parenting
  • Citizenship and living in the UK
  • Crime, justice and the law
  • Disabled people
  • Driving and transport
  • Education and learning
  • Employing people
  • Environment and countryside
  • Housing and local services
  • Money and tax
  • Passports, travel and living abroad
  • Visas and immigration
  • Working, jobs and pensions

Government activity

  • Departments
  • News
  • Guidance and regulation
  • Research and statistics
  • Policy papers and consultations
  • Transparency
  • How government works
  • Get involved

Support links

  • Help
  • Privacy
  • Cookies
  • Accessibility statement
  • Contact
  • Terms and conditions
  • Rhestr o Wasanaethau Cymraeg
  • Government Digital Service
All content is available under the , except where otherwise stated