FHDDS32200 - Approval, revoking the approval and variations: approval – Fit and proper test: contents

The legislation states that the HMRC officer may approve applicants only if they are satisfied that they are considered a fit and proper person to carry on a fulfilment business. The aim of the fit and proper test is to ensure that businesses who present a risk to the revenue are excluded from being approved to make it more difficult for fraudulent businesses to operate. Applicants must meet or exceed against the fit and proper test.

You must consider applications - and any additional information - to determine their suitability to be approved.

The Commissioners are obliged to act reasonably and proportionately. In order to arrive at a reasonable decision, you must be able to demonstrate that you have considered all the available facts and challenged these effectively before making your decision. You should only reject an applicant if you have determined that they are not fit and proper - see the criteria at FHDDS31510.

You must consider and test all the information available to you and arrive at a decision that, if necessary, can be clearly put before a review officer or Tribunal Judge. If you have not already done so, you should familiarise yourself with the guidance on disclosure at ARTG8505.

1. FHDDS32210

   Fit and proper test: fit and proper criteria
2. FHDDS32220

   Fit and proper test: key persons
3. FHDDS32230

   Fit and proper test: key persons involved in significant revenue non-compliance or fraud
4. FHDDS32240

   Fit and proper test: connections to other non-compliant or fraudulent businesses or individuals
5. FHDDS32250

   Fit and proper test: key persons with criminal convictions
6. FHDDS32260

   Fit and proper test: false or incomplete information on the application
7. FHDDS32270

   Fit and proper test: negligent or persistent failures to comply with HMRC requirements
8. FHDDS32280

   Fit and proper test: reasonable and proportionate tests
9. FHDDS32290

   Fit and proper test: applications from Authorised Economic Operators - overview
10. FHDDS32300

    Fit and proper test: applications from Authorised Economic Operators – AEO central site
11. FHDDS32310

    Fit and proper test: applications from Authorised Economic Operators – process