Guidance

Compliance checks: penalties for breaches of the Fulfilment House Due Diligence Scheme Regulations

This factsheet tells you about the actions HMRC can take when there's been a breach of the Fulfilment House Due Diligence Scheme (FHDDS) Regulations.

• From: HM Revenue & Customs
• Published: 23 December 2019
• Last updated: 4 March 2022
  Show all updates

  1. 4 March 2022

     Penalties for breaches of the Fulfilment House Due Diligence Scheme Regulations document updated.

  2. 19 November 2020

     Penalties for breaches of the Fulfilment House Due Diligence Scheme Regulations document updated.

  3. 23 December 2019

     First published.

Documents

Fulfilment House Due Diligence Scheme Regulations — penalties and sanctions

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Factsheets are for guidance only and reflect HMRC’s position at the time of writing.