Change your details or cancel your registration for FHDDS
Find out how and when to tell HMRC about changes to your registered details or cancel your registration for the Fulfilment House Due Diligence Scheme.
You must tell HMRC if:
- your details have changed since you registered for the Fulfilment House Due Diligence Scheme
- you’ve stopped trading as a fulfilment business
If you’re not registered yet, you change, withdraw or check the progress of your application.
Change your registered details
When you’re approved, you must tell HMRC about any changes to your registered details using the online service. Your registered details are the details you used to apply for the Fulfilment House Due Diligence Scheme.
You should tell HMRC about any changes to your registered details within 30 days of the change.
Change your registered details online.
New owners of an existing approved business
If the ownership of a business changes but its legal status stays the same, the approval will not transfer to the new owner. As the new owner, you must follow the process in this guide to cancel the registration online. You’ll also need to submit a new application for Fulfilment House Due Diligence Scheme approval.
If the change of ownership is a transfer of a going concern and there is no break in trading between you (the new owner) and the original owner, you must tell HMRC about the change. HMRC will then help you in applying for approval.
You should apply at least 45 days before the date you intend to trade as you cannot trade under the original owner’s approval.
Examples of when a change of ownership takes place and a new application is required include:
- share sales involving the complete transfer of shares from the original owner to you, including all assets, liabilities and obligations
- business sales involving a complete transfer of all assets, liabilities and obligations
A partial sale of shares or assets or liabilities of a business, where the original owner remains in place may not need a new application. You must tell HMRC of any changes given in this guidance.
Stop trading as a fulfilment business
If you stop trading as a fulfilment business, you must cancel your registration online within 30 days of you stopping trading.
You’ll no longer be approved to trade as a fulfilment business from the date you tell HMRC.
Cancel your registration online.
Problems with the service
HMRC services may be slow during busy times. Check if there are any problems with the service.
Contact HMRC
Contact VAT enquiries or email notificationofnoncompliance.fulfilmenthouse@hmrc.gov.uk if you have any questions about the Fulfilment House Due Diligence Scheme.
Updates to this page
Last updated 9 November 2022 + show all updates
-
Updated the 'Contact HMRC' section to include the email address for questions about the Fulfilment House Due Diligence Scheme.
-
A new section about what to do as a new owner of an existing approved business has been added.
-
The email address for any queries about the Fulfilment House Due Diligence Scheme has been updated.
-
This page has been updated because the Brexit transition period has ended.
-
First published.