Updates: VAT Fulfilment House Due Diligence Scheme

2023

16 January 2023

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

Archiving reason text added.

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?

Archiving reason text added.

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

10 January 2023

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

Approval, revoking the approval and variations: variations – process

Redacted text

9 November 2022

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

Redefined redactions ahead of external publication.

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

Reformatting

Redactions ahead of external publication.

19 October 2022

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

Reformatting

Redactions marked up

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

Reformatting

Marking up redactions

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

Reformatting

Reformatting

Marking up redactions

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

Reformatting

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

Approval, revoking the approval and variations: contents

New page

New page added

17 September 2021

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

Process for immediate revocation changed following discussion with Operational Lead.

18 June 2021

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

Amended hyperlink

Attachment uploaded

Upload of attachment

2019

15 November 2019

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

letter

change

change

14 June 2019

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

remove attachment

update

10 June 2019

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

correct hyperlink

4 June 2019

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

HMRC contact details

24 May 2019

Penalties, sanctions and offences: penalties – policy: contents

delete redundant text

de archive

edit

23 May 2019

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

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

insert document

update

hyperlink

hyperlink

10 May 2019

Penalties, sanctions and offences: contents

update

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

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

update

cap

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

dup

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

cap

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

update

correction

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

update

correction

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

duplicate text

8 May 2019

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

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

hyperlink

hyperlink

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

hyperlink

Penalties, sanctions and offences: penalties – policy: law

hyperlink

1 May 2019

Penalties, sanctions and offences: penalties – policy: contents

edit

Penalties, sanctions and offences: contents

update

update

update

update

update

30 April 2019

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

Penalties, sanctions and offences: penalties – policy: contents

update

update

update

update

update

update

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

update

update

add page

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

renumber

26 April 2019

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

update

Penalties, sanctions and offences: contents

update

update

reorder

reorder

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

update

25 April 2019

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

update

24 April 2019

Penalties, sanctions and offences: contents

update

update

4 April 2019

Penalties, sanctions and offences: contents

update

2 April 2019

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

update

update

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

update

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

update

Penalties, sanctions and offences: penalties – policy: law

update

2018

14 December 2018

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

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

Added contents

3 August 2018

record keeping and due diligence: acting on due diligence findings

title updated

9 July 2018

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

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

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

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

updated contents

added 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