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

"On January 1, 2021, HMRC issued an update regarding the Fulfilment House Due Diligence Scheme. From this date, approved fulfillment houses must keep records and conduct checks on overseas customers, providing them with a Notice of UK obligations within 30 days." Approved fulfillment houses must maintain detailed records, including customer information, goods stored, and notices provided. They are responsible for checking customers' VAT registration numbers and reporting any non-compliance to HMRC within 30 days.