FHDDS31620 - Approval, revoking the approval and variations: approval – policy: attaching additional conditions and restrictions to the approval

(The Fulfilment Businesses Regulations 2018, regulation 6)

Conditions & Restrictions

HMRC has the power to attach additional conditions and/or restrictions as part of the approval . An example might be ensuring that a fulfilment business pays its HMRC debt. 

Before attaching a new condition or restriction to a fulfilment business's approval, officers will need to agree with policy (The VAT Serious Non-Compliance & Fraud Team). New examples will be added here as the scheme settles.