Fulfilment House Due Diligence Scheme

Fulfilment House Due Diligence Scheme Guidance

HMRC has published guidance on the Fulfilment House Due Diligence Scheme. The guidance is based on legislation that is now in draft form. This includes the Finance (No. 2) Bill 2017 that is before Parliament at the moment and a draft statutory legislation. The draft statutory instrument is the Fulfilment Businesses (Approval Scheme) Regulations 2018. HMRC is consulting on the draft Regulations.

There is potential for the guidance to cause some confusion. The wording in the draft legislation in the Finance Bill is clearer than that used in the guidance.

By continuing to use the site, you agree to the use of cookies. more information

The cookie settings on this website are set to "allow cookies" to give you the best browsing experience possible. If you continue to use this website without changing your cookie settings or you click "Accept" below then you are consenting to this.

Close