The fulfilment house due diligence scheme is part of a package to disrupt and deter abuse by some overseas businesses selling goods to UK customers via online marketplaces.
Fulfilment businesses in the UK have to register with HMRC, keep certain records and carry out robust due diligence checks on their overseas customers. This makes it more difficult for non-compliant overseas businesses to trade in the UK and enables HMRC to identify and tackle them more easily.
HMRC publish the register to allow businesses to check whether they are dealing with compliant fulfilment businesses.
The list has been updated with four new additions and one removal.
Related content from Claritax Books
Value Added Tax, written by Ciaran McGee MA (Oxon), FCA, CTA, is an extensive volume (over 1,000 pages), written primarily for non-VAT specialist accountants and tax advisers.
