FHDDS31620 - Approval, revoking the approval and variations: approval � policy: attaching additional conditions and restrictions to the approval
(»Ê¹ÚÌåÓýapp Fulfilment Businesses Regulations 2018, regulation 6)
Conditions & Restrictions
HMRC has the power to attach additional conditions and/or restrictions as part of the approval . An example might be ensuring that a fulfilment business pays its HMRC debt.Â
Before attaching a new condition or restriction to a fulfilment business's approval, officers will need to agree with policy (»Ê¹ÚÌåÓýapp VAT Serious Non-Compliance & Fraud Team). New examples will be added here as the scheme settles.Â