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Guidance: Carry out checks and keep records if you’re approved for FHDDS

Published 28 February 2019

Last updated 9 November 2022
+ show all updates

  1. 9 November 2022

    We have updated the contact details for VAT enquiries and added the email address for notification of non compliance.

  2. 18 November 2021

    In the Notice of UK obligations document, the first link for more information under VAT and customs duty rates in the UK has been updated.

  3. 20 October 2021

    The email address for any queries about the Fulfilment House Due Diligence Scheme has been updated.

  4. 11 March 2021

    The notice of UK obligations has been updated.

  5. 31 December 2020

    This page has been updated because the Brexit transition period has ended.

  6. 10 January 2020

    An email address to tell HMRC if a customer is not meeting their Fulfilment House Due Diligence Scheme obligations has been added.

  7. 28 February 2019

    First published.

Published 28 February 2019

Last updated 9 November 2022
+ show all updates

  1. 9 November 2022

    We have updated the contact details for VAT enquiries and added the email address for notification of non compliance.

  2. 18 November 2021

    In the Notice of UK obligations document, the first link for more information under VAT and customs duty rates in the UK has been updated.

  3. 20 October 2021

    The email address for any queries about the Fulfilment House Due Diligence Scheme has been updated.

  4. 11 March 2021

    The notice of UK obligations has been updated.

  5. 31 December 2020

    This page has been updated because the Brexit transition period has ended.

  6. 10 January 2020

    An email address to tell HMRC if a customer is not meeting their Fulfilment House Due Diligence Scheme obligations has been added.

  7. 28 February 2019

    First published.