EDDC03120 - Compliance visit: risks: identity of the business they are trading with

• there is a lack of detail about the supplier’s identity e.g. no address details or HMRC approval number or other HMRC approval number
• the company (where appropriate) does not appear to be as described in Companies House records
• there is no general visibility of the company they intend trading with
• the company they intend trading with:

 

• has returned only partly completed application or trading forms
• is trading in high value goods from short term lease accommodation and/or residential addresses

 

• a warehousekeeper has been asked to receive goods on behalf of a business which is not approved as a registered owner of goods under the Warehousekeepers and Owners of Warehoused Goods Regulations 1999 when they should have been