FHDDS31520 - Approval, revoking the approval and variations: approval – policy: processing the application: requiring further information

Where HMRC request more information in order to assess the application as fit and proper, we will issue the applicant with a notice setting out the details of, and reason for, the request. When requesting additional information, officers should ensure they consider what information they need to process the application and make one single request only. The notice will set out a date by which the applicant needs to respond.

If the information requested in the notice is not received by the specified reply date, HMRC must treat the application as withdrawn from that date.

In those circumstances, HMRC will aim to give a decision within 30 days from that specified date (except during the initial registration year - in that case a decision would have been given by 31 December 2018).