FHDDS35220 - Approval, revoking the approval and variations: variations to the registered details: deadlines for notifying HMRC

The approved person must notify HMRC, in writing or by logging into their online FHDDS account, by the following deadlines:

• for any changes to the details set out in its Notice of Approval, on or before 30th April 2019 and no later than 30 calendar days of the change taking place
• when a fulfilment business cease to trade, within 30 days beginning with the day on which they stopped trading.

Failure to notify HMRC by these deadlines may result in a penalty.