VAT Fulfilment House Due Diligence Scheme

Updates: VAT Fulfilment House Due Diligence Scheme

2023

16 January 2023

Penalties, sanctions and offences: penalties 바카라 사이트“ policy: special reductions - Reviews and penalty appeals

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

Penalties, sanctions and offences: penalties 바카라 사이트“ policy: special reductions - When special circumstances do not exist

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Penalties, sanctions and offences: penalties 바카라 사이트“ policy: special reductions - When special circumstances may exist

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Penalties, sanctions and offences: penalties 바카라 사이트“ policy: special reductions 바카라 사이트“ Uncommon or exceptional

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Penalties, sanctions and offences: penalties 바카라 사이트“ policy: special reductions - What are special circumstances?

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Penalties, sanctions and offences: penalties 바카라 사이트“ policy: special reductions - When to refer to TALA

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Penalties, sanctions and offences: penalties 바카라 사이트“ 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 바카라 사이트“ 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 바카라 사이트“ 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 바카라 사이트“ 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 바카라 사이트“ process

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9 November 2022

Approval, revoking the approval and variations: revoking approval 바카라 사이트“ 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 바카라 사이트“ warning and minded to revoke letters

Redactions ahead of external publication.

Approval, revoking the approval and variations: revoking approval 바카라 사이트“ deciding to revoke

Reformatting

Redactions ahead of external publication.

19 October 2022

Approval, revoking the approval and variations: variations 바카라 사이트“ process

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Approval, revoking the approval and variations: approval 바카라 사이트“ Fit and proper test: applications from Authorised Economic Operators - overview

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

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Approval, revoking the approval and variations: approval 바카라 사이트“ Fit and proper test: fit and proper criteria

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Approval, revoking the approval and variations: approval 바카라 사이트“ Fit and proper test: key persons

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Approval, revoking the approval and variations: approval 바카라 사이트“ Fit and proper test: false or incomplete information on the application

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Approval, revoking the approval and variations: approval 바카라 사이트“ 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 바카라 사이트“ deciding to revoke

Process for immediate revocation changed following discussion with Operational Lead.

18 June 2021

Penalties, sanctions and offences: penalties 바카라 사이트“ policy: Trading without approval - onus of proof

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2019

15 November 2019

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

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change

14 June 2019

Penalties, sanctions and offences: penalties 바카라 사이트“ policy: Trading without approval - onus of proof

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10 June 2019

Penalties, sanctions and offences: penalties 바카라 사이트“ 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 바카라 사이트“ policy: contents

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23 May 2019

Penalties, sanctions and offences: penalties 바카라 사이트“ policy: Enforcement of a penalty

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Penalties, sanctions and offences: penalties 바카라 사이트“ policy: Trading without approval - level of proof

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20 May 2019

Penalties, sanctions and offences: penalties 바카라 사이트“ policy: Trading without approval - onus of proof

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10 May 2019

Penalties, sanctions and offences: contents

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Penalties, sanctions and offences: penalties 바카라 사이트“ policy: Trading without approval - Calculating the penalty - further example

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Penalties, sanctions and offences: penalties 바카라 사이트“ policy: Trading without approval - Penalty reductions for disclosure

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9 May 2019

Penalties, sanctions and offences: penalties 바카라 사이트“ policy: law

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Penalties, sanctions and offences: penalties 바카라 사이트“ policy: Forfeiture of goods

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Penalties, sanctions and offences: penalties 바카라 사이트“ policy: special reductions - When special circumstances do not exist

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Penalties, sanctions and offences: penalties 바카라 사이트“ policy: special reductions 바카라 사이트“ Uncommon or exceptional

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

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Penalties, sanctions and offences: penalties 바카라 사이트“ policy: special reductions - When special circumstances may exist

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Penalties, sanctions and offences: penalties 바카라 사이트“ policy: special reduction

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Penalties, sanctions and offences: penalties 바카라 사이트“ policy: Trading without approval - Standard maximum penalty

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correction

Penalties, sanctions and offences: penalties 바카라 사이트“ policy: Trading without approval - Calculating the penalty

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8 May 2019

Penalties, sanctions and offences: penalties 바카라 사이트“ policy: Penalties for late registration

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Penalties, sanctions and offences: penalties 바카라 사이트“ policy: special reductions 바카라 사이트“ Uncommon or exceptional

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Penalties, sanctions and offences: penalties 바카라 사이트“ policy: special reductions - When to refer to TALA

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Penalties, sanctions and offences: penalties 바카라 사이트“ policy: special reduction

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Penalties, sanctions and offences: penalties 바카라 사이트“ policy: Trading without approval - Notice of liability

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Penalties, sanctions and offences: penalties 바카라 사이트“ policy: Trading without approval - Company and company officers - officer of a company liable to a penalty

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Penalties, sanctions and offences: penalties 바카라 사이트“ policy: Trading without approval - Calculating the penalty

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Penalties, sanctions and offences: penalties 바카라 사이트“ policy: Trading without approval - Penalty reductions for disclosure

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Penalties, sanctions and offences: penalties 바카라 사이트“ policy: Trading without approval - Special reduction

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Penalties, sanctions and offences: penalties 바카라 사이트“ policy: Trading without approval - Reduction for disclosure

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Penalties, sanctions and offences: penalties 바카라 사이트“ policy: Trading without approval - Standard maximum penalty

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Penalties, sanctions and offences: penalties 바카라 사이트“ policy: Trading without approval - Determining the quality of disclosure

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Penalties, sanctions and offences: penalties 바카라 사이트“ policy: Trading without approval - Determining the quality of disclosure - examples

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Penalties, sanctions and offences: penalties 바카라 사이트“ policy: Trading without approval - Non-deliberate trading without approval

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Penalties, sanctions and offences: penalties 바카라 사이트“ policy: Trading without approval - When is a penalty chargeable for trading without approval?

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Penalties, sanctions and offences: penalties 바카라 사이트“ policy: special reductions - When special circumstances do not exist

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Penalties, sanctions and offences: penalties 바카라 사이트“ policy: Trading without approval - overview

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Penalties, sanctions and offences: penalties 바카라 사이트“ policy: Criminal sanction

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Penalties, sanctions and offences: penalties 바카라 사이트“ policy: law

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1 May 2019

Penalties, sanctions and offences: penalties 바카라 사이트“ policy: contents

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Penalties, sanctions and offences: contents

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30 April 2019

Penalties, sanctions and offences: penalties 바카라 사이트“ policy: Trading without approval - Non-deliberate trading without approval

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Penalties, sanctions and offences: contents

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Introduction: scope of this guidance

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29 April 2019

Penalties, sanctions and offences: penalties 바카라 사이트“ policy: contents

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Penalties, sanctions and offences: penalties 바카라 사이트“ policy: Trading without approval - Calculating the penalty

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Penalties, sanctions and offences: penalties 바카라 사이트“ policy: Trading without approval - deliberate and concealed

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Penalties, sanctions and offences: penalties 바카라 사이트“ policy: Trading without approval - When is a penalty chargeable for trading without approval?

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Penalties, sanctions and offences: penalties 바카라 사이트“ policy: Civil sanctions - behavioural penalties

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Penalties, sanctions and offences: contents

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Penalties, sanctions and offences: penalties 바카라 사이트“ policy: Forfeiture of goods

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26 April 2019

Penalties, sanctions and offences: penalties 바카라 사이트“ policy: Forfeiture of goods

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Penalties, sanctions and offences: contents

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Penalties, sanctions and offences: penalties 바카라 사이트“ policy: Criminal sanction

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25 April 2019

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

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24 April 2019

Penalties, sanctions and offences: contents

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4 April 2019

Penalties, sanctions and offences: contents

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2 April 2019

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

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Penalties, sanctions and offences: penalties 바카라 사이트“ policy: Trading without approval - When is a penalty chargeable for trading without approval?

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Penalties, sanctions and offences: penalties 바카라 사이트“ policy: Criminal sanction

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Penalties, sanctions and offences: penalties 바카라 사이트“ policy: Civil sanctions - behavioural penalties

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Penalties, sanctions and offences: penalties 바카라 사이트“ policy: law

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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 바카라 사이트“ policy: attaching additional conditions and restrictions to the approval

heading updated

6 August 2018

Penalties, sanctions and offences: penalties 바카라 사이트“ 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 바카라 사이트“ pre-approval visit: preparation for the visit

short title updated

Policy and background: how the scheme works: obligations of an approved person

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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

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Approval, revoking the approval and variations: variations 바카라 사이트“ process

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Approval, revoking the approval and variations: variations to the registered details: consequences of a variation not being notified

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

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Approval, revoking the approval and variations: approval 바카라 사이트“ Fit and proper test: contents

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Approval, revoking the approval and variations: approval 바카라 사이트“ process: contents

contents updated

5 July 2018

Approval, revoking the approval and variations: approval 바카라 사이트“ policy: attaching additional conditions and restrictions to the approval

title updated

Approval, revoking the approval and variations: approval 바카라 사이트“ policy: processing the application: contents

updated contents

Approval, revoking the approval and variations: approval 바카라 사이트“ Fit and proper test: contents

added contents

4 July 2018

Approval, revoking the approval and variations: approval 바카라 사이트“ Large Business and WMBC applications

corrected typo

Approval, revoking the approval and variations: approval - policy: contents

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Approval, revoking the approval and variations: contents

updated contents

added contents

sections 31000 - 31500 added

Approval, revoking the approval and variations: approval 바카라 사이트“ policy: accepting the application: the Notice of Approval

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Approval, revoking the approval and variations: approval 바카라 사이트“ policy: processing the application: contents

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Introduction: Contents

Introduction section added