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

Carry out checks on your overseas customers and find out what records you’ll need to keep if you’re approved for the Fulfilment House Due Diligence Scheme.


  1. Keep records
  2. Check your customers’ details
  3. Give a notice to your customers
  4. If a customer is not meeting their obligations
  5. Problems with the service
  6. Contact HMRC


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