FHDDS33200 - Approval, revoking the approval and variations: revoking approval � policy: when approval is to be revoked

(»Ê¹ÚÌåÓýapp Fulfilment Businesses Regulations 2018, regulation 7)

Revocation will be appropriate where HMRC has evidence that the approved person can no longer be considered ‘fit and proper� in line with the requirements set out at FHDDS31510.

Any revocation action taken must be for a reasonable cause, for example, where the:

  • approval is no longer needed and the approved person has failed to notify us
  • business no longer meets the fit and proper standards
  • business fails to meet its obligations under the scheme - see
  • business does not comply with any conditions or restrictions of approval.

Revocation of approval should be a last resort, where the application of penalties and other sanctions have not ensured compliance. If an officer is considering revoking a fulfilment business’s approval, it must first issue a ‘Minded to Revoke� letter and follow the compliance process.

HMRC must issue a ‘Notice of Revocation�.

This Notice must state the date on which the revocation has effect (which must be after the date the Notice is issued - it is important that revocation does not take place on the same day) and the reasons why approval has been revoked.

HMRC may also vary the terms of approval - there is more information at FHDDS35400.

Letter templates can be found on SEES / Forms + Letters / Selected Categories / Local Compliance / +CITEX / Fulfilment House Due Diligence Scheme.