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HMRC internal manual

VAT Fulfilment House Due Diligence Scheme

FHDDS35230 - Approval, revoking the approval and variations: variations to the registered details: how variations need to be notified to HMRC

(The Fulfilment Businesses Regulations 2018, regulation 12-13)

The approved person is required to inform HMRC - in writing or by logging into their online FHDDS account - of any changes to their registered details.