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.  Print this page