If you are a business storing goods in the UK for sellers established outside the EU, you may need to register for the Fulfilment House Due Diligence Scheme (FHDDS) by 30 June 2018. FHDDS is part of a package of measures intended to disrupt and deter abuse by overseas businesses selling goods to UK customers through an online marketplace and make it more difficult for non-compliant businesses to trade in the UK. It will assist HMRC in identifying and tackling non-compliance and ensure a level playing field for compliant businesses in the UK. HMRC intend to publish a register of compliant fulfilment business.
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