Updates: VAT Fulfilment House Due Diligence Scheme

2023

16 January 2023 published amendments

Penalties, sanctions and offences: penalties – policy: special reductions - Reviews and penalty appeals

Page reproduces what is already in the CH - need to have it centrally rather than duplicated.

Penalties, sanctions and offences: penalties – policy: special reductions - When special circumstances do not exist

Archiving reason text added.

Penalties, sanctions and offences: penalties – policy: special reductions - When special circumstances may exist

Archiving reason text added.

Penalties, sanctions and offences: penalties – policy: special reductions – Uncommon or exceptional

Archiving reason text added.

Penalties, sanctions and offences: penalties – policy: special reductions - What are special circumstances?

Archiving message created for GOV.UK

Penalties, sanctions and offences: penalties – policy: special reductions - When to refer to TALA

Archiving reason text added.

Penalties, sanctions and offences: penalties – policy: special reductions - What is a special reduction?

Page reproduces what is already in the CH - need to have it centrally rather than duplicated.

10 January 2023 published amendments

Penalties, sanctions and offences: penalties – policy: special reductions - Reviews and penalty appeals

Page reproduces what is already in the CH - need to have it centrally rather than duplicated.

Penalties, sanctions and offences: penalties – policy: special reductions - What is a special reduction?

Page reproduces what is already in the CH - need to have it centrally rather than duplicated.

Penalties, sanctions and offences: penalties – policy: special reduction

Updated to reflect current caselaw and to direct HMRC readers to the central guidance in the CH.

2022

11 November 2022 published amendments

Approval, revoking the approval and variations: variations – process

Redacted text

9 November 2022 published amendments

Approval, revoking the approval and variations: revoking approval – process - warning and minded to revoke letters: warning letters

Redactions ahead of external publication.

Approval, revoking the approval and variations: revoking approval – warning and minded to revoke letters

Redactions ahead of external publication.

Approval, revoking the approval and variations: revoking approval – deciding to revoke

Redactions ahead of external publication.

19 October 2022 published amendments

Approval, revoking the approval and variations: variations – process

Marking up redactions

Approval, revoking the approval and variations: approval – Fit and proper test: applications from Authorised Economic Operators - overview

Redactions marked up

Approval, revoking the approval and variations: approval – Fit and proper test: negligent or persistent failures to comply with HMRC requirements

Marking up redactions

Approval, revoking the approval and variations: approval – Fit and proper test: fit and proper criteria

Marking up redactions

Approval, revoking the approval and variations: approval – Fit and proper test: key persons

Marking up redactions

Approval, revoking the approval and variations: approval – Fit and proper test: false or incomplete information on the application

Marking up redactions

Approval, revoking the approval and variations: approval – Fit and proper test: key persons with criminal convictions

Amended to match AWRS guidance and mark up redacted section.

2021

29 September 2021 published amendments

Approval, revoking the approval and variations: contents

New page added

17 September 2021 published amendments

Approval, revoking the approval and variations: revoking approval – deciding to revoke

Process for immediate revocation changed following discussion with Operational Lead.

18 June 2021 published amendments

Penalties, sanctions and offences: penalties – policy: Trading without approval - onus of proof

Upload of attachment

2019

15 November 2019 published amendments

Penalties, sanctions and offences: penalties – policy: Trading without approval - What is trading without approval?

change

14 June 2019 published amendments

Penalties, sanctions and offences: penalties – policy: Trading without approval - onus of proof

update

10 June 2019 published amendments

Penalties, sanctions and offences: penalties – policy: Forfeiture of goods

correct hyperlink

4 June 2019 published amendments

Policy and background: know or have reasonable grounds to suspect: contents

HMRC contact details

24 May 2019 published amendments

Penalties, sanctions and offences: penalties – policy: contents

edit

23 May 2019 published amendments

Penalties, sanctions and offences: penalties – policy: Enforcement of a penalty

update

Penalties, sanctions and offences: penalties – policy: Trading without approval - level of proof

update

20 May 2019 published amendments

Penalties, sanctions and offences: penalties – policy: Trading without approval - onus of proof

hyperlink

10 May 2019 published amendments

Penalties, sanctions and offences: contents

update

Penalties, sanctions and offences: penalties – policy: Trading without approval - Calculating the penalty - further example

update title

Penalties, sanctions and offences: penalties – policy: Trading without approval - Penalty reductions for disclosure

hyperlink

9 May 2019 published amendments

Penalties, sanctions and offences: penalties – policy: law

cap

Penalties, sanctions and offences: penalties – policy: Forfeiture of goods

add

Penalties, sanctions and offences: penalties – policy: special reductions - When special circumstances do not exist

update

Penalties, sanctions and offences: penalties – policy: special reductions – Uncommon or exceptional

cap

Penalties, sanctions and offences: penalties – policy: Trading without approval - What is trading without approval?

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Penalties, sanctions and offences: penalties – policy: special reductions - When special circumstances may exist

cap

Penalties, sanctions and offences: penalties – policy: special reduction

correction

Penalties, sanctions and offences: penalties – policy: Trading without approval - Standard maximum penalty

correction

Penalties, sanctions and offences: penalties – policy: Trading without approval - Calculating the penalty

duplicate text

8 May 2019 published amendments

Penalties, sanctions and offences: penalties – policy: Penalties for late registration

update

Penalties, sanctions and offences: penalties – policy: special reductions – Uncommon or exceptional

update

Penalties, sanctions and offences: penalties – policy: special reductions - When to refer to TALA

update

Penalties, sanctions and offences: penalties – policy: special reduction

update

Penalties, sanctions and offences: penalties – policy: Trading without approval - Notice of liability

update

Penalties, sanctions and offences: penalties – policy: Trading without approval - Company and company officers - officer of a company liable to a penalty

update

Penalties, sanctions and offences: penalties – policy: Trading without approval - Calculating the penalty

update

Penalties, sanctions and offences: penalties – policy: Trading without approval - Penalty reductions for disclosure

hyperlink

Penalties, sanctions and offences: penalties – policy: Trading without approval - Special reduction

hyperlink

Penalties, sanctions and offences: penalties – policy: Trading without approval - Reduction for disclosure

hyperlink

Penalties, sanctions and offences: penalties – policy: Trading without approval - Standard maximum penalty

update

Penalties, sanctions and offences: penalties – policy: Trading without approval - Determining the quality of disclosure

update

Penalties, sanctions and offences: penalties – policy: Trading without approval - Determining the quality of disclosure - examples

update

Penalties, sanctions and offences: penalties – policy: Trading without approval - Non-deliberate trading without approval

hyperlink

Penalties, sanctions and offences: penalties – policy: Trading without approval - When is a penalty chargeable for trading without approval?

hyperlink

Penalties, sanctions and offences: penalties – policy: special reductions - When special circumstances do not exist

update

Penalties, sanctions and offences: penalties – policy: Trading without approval - overview

hyperlink

Penalties, sanctions and offences: penalties – policy: Criminal sanction

hyperlink

Penalties, sanctions and offences: penalties – policy: law

hyperlink

1 May 2019 published amendments

Penalties, sanctions and offences: penalties – policy: contents

edit

Penalties, sanctions and offences: contents

update

30 April 2019 published amendments

Penalties, sanctions and offences: penalties – policy: Trading without approval - Non-deliberate trading without approval

update

Penalties, sanctions and offences: contents

update

Introduction: scope of this guidance

republish

29 April 2019 published amendments

Penalties, sanctions and offences: penalties – policy: contents

update

Penalties, sanctions and offences: penalties – policy: Trading without approval - Calculating the penalty

update

Penalties, sanctions and offences: penalties – policy: Trading without approval - deliberate and concealed

update

Penalties, sanctions and offences: penalties – policy: Trading without approval - When is a penalty chargeable for trading without approval?

update

Penalties, sanctions and offences: penalties – policy: Civil sanctions - behavioural penalties

update

Penalties, sanctions and offences: contents

add page

Penalties, sanctions and offences: penalties – policy: Forfeiture of goods

renumber

26 April 2019 published amendments

Penalties, sanctions and offences: penalties – policy: Forfeiture of goods

update

Penalties, sanctions and offences: contents

reorder

Penalties, sanctions and offences: penalties – policy: Criminal sanction

update

25 April 2019 published amendments

Penalties, sanctions and offences: penalties – policy: Trading without approval - What is trading without approval?

update

24 April 2019 published amendments

Penalties, sanctions and offences: contents

update

4 April 2019 published amendments

Penalties, sanctions and offences: contents

update

2 April 2019 published amendments

Penalties, sanctions and offences: penalties – policy: Trading without approval - What is trading without approval?

update

Penalties, sanctions and offences: penalties – policy: Trading without approval - When is a penalty chargeable for trading without approval?

update

Penalties, sanctions and offences: penalties – policy: Criminal sanction

update

Penalties, sanctions and offences: penalties – policy: Civil sanctions - behavioural penalties

update

Penalties, sanctions and offences: penalties – policy: law

update

2018

14 December 2018 published amendments

Introduction: ownership of this guidance

Add owner.

Introduction: further guidance and obtaining advice

page change.

Approval, revoking the approval and variations: approval – policy: attaching additional conditions and restrictions to the approval

heading updated

6 August 2018 published amendments

Penalties, sanctions and offences: penalties – policy: Trading without approval - What is trading without approval?

Added contents

3 August 2018 published amendments

record keeping and due diligence: acting on due diligence findings

title updated

9 July 2018 published amendments

Approval, revoking the approval and variations: approval – pre-approval visit: preparation for the visit

short title updated

Policy and background: how the scheme works: obligations of an approved person

updated links

Policy and background: how the scheme works: approval

updated links

Policy and background: know or have reasonable grounds to suspect: contents

contents added

6 July 2018 published amendments

Policy and background: introduction to the scheme

page change.

Policy and background: Contents

page change.

Introduction: scope of this guidance

page change

Introduction: ownership of this guidance

test

Approval, revoking the approval and variations: variations – process

typo

Approval, revoking the approval and variations: variations to the registered details: consequences of a variation not being notified

heading updated

Approval, revoking the approval and variations: variations to the registered details: deadlines for notifying HMRC

typo

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

heading updated

Approval, revoking the approval and variations: approval – process: contents

contents updated

5 July 2018 published amendments

Approval, revoking the approval and variations: approval – policy: attaching additional conditions and restrictions to the approval

title updated

Approval, revoking the approval and variations: approval – policy: processing the application: contents

updated contents

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

added contents

4 July 2018 published amendments

Approval, revoking the approval and variations: approval – Large Business and WMBC applications

corrected typo

Approval, revoking the approval and variations: approval - policy: contents

updated contents

Approval, revoking the approval and variations: contents

sections 31000 - 31500 added

Approval, revoking the approval and variations: approval – policy: accepting the application: the Notice of Approval

added contents

Approval, revoking the approval and variations: approval – policy: processing the application: contents

added contents

Introduction: Contents

Introduction section added