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  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

FHDDS32000 - Approval, revoking the approval and variations: approval � process: contents

This section of the guidance sets out the procedure for dealing with applications by businesses seeking approval to carrying on an imported goods fulfilment house business.

  1. FHDDS32100
    approval � process: overview
  2. FHDDS32110
    approval � process: Large Business and WMBC applications
  3. FHDDS32120
    approval � process: Initial actions and checks
  4. FHDDS32200
    approval � process: fit and proper test: overview: contents
  5. FHDDS32320
    approval � process: pre-approval visit: desk based intervention: contents
  6. FHDDS32360
    approval � process: deciding whether to grant or reject approval
  7. FHDDS32370
    approval � process: recording and notifying a decision to grant an approval without conditions
  8. FHDDS32380
    approval � process: granting the approval with additional conditions/restrictions
  9. FHDDS32390
    approval � process: recording and notifying a decision to grant an approval with conditions
  10. FHDDS32400
    approval � process: rejecting an application: minded to reject
  11. FHDDS32410
    approval � process: rejecting an application for approval
  12. FHDDS32420
    approval � process: notifying a decision to reject an approval
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