FHDDS31500 - Approval, revoking the approval and variations: approval – policy: processing the application: contents
The legislation sets out that HMRC will process applications as soon as reasonably practicable.
To manage the application process for existing fulfilment businesses in scope of the scheme before 1 April 2019, there was an extended period in which HMRC could assess the applications received during the initial registration year in 2018. See below for the application timescales during the transitional year.
HMRC assessed the application and either:
- accepted the application
- rejected the application and/or
- requested additional information, or permission to inspect any premises from which the applicant was to carry on an imported goods fulfilment business, by or on a specified date.
Existing fulfilment businesses (i.e. those trading as such on or before 31 March 2018):
- must have applied by 30 June 2018.
For businesses that applied within the timescale, HMRC aimed to issue a decision or request for further information and/or site visit:
- by 31 December 2018.
Fulfilment businesses that started trading between 1 April 2018 and 30 June 2018:
- must have applied by 30 September 2018.
For businesses that applied within the timescale, HMRC aimed to issue a decision or request for further information and/or site visit:
- by 31 December 2018.
All other fulfilment businesses must have:
- applied in time to be approved, by the later of 1 April 2019 or before they started trading.
HMRC will aim to issue a decision or request for further information and/or site visit:
- within 45 calendar days of submitting the application.
But see section 31300 (‘Transitional provisions’) for businesses that needed to register following the UK’s departure from the EU.