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As part of a package of measures to improve the VAT compliance of non-UK traders who make supplies in the UK of imported goods via 'fulfilment businesses', it was proposed that an approval/registration scheme be introduced for fulfilment businesses as a condition of their acting for non-UK traders. The proposal was subject to consultation², and the relevant provisions were introduced in F(No 2)A 2017³, and are described below. They are supplemented by regulations⁴ made under F(No 2)A 2017, ss 51 and 57. They came into effect on 1 April 2018 (with the exception of Part 3 (obligations and restrictions) and Part 4 (penalties) which came into force on 1 April 2019. However, Part 4 came into effect from 1 April 2018 in respect of penalties relating to a contravention of the rules regarding the dates by which an application for approval must be made⁵).

Other measures to improve the compliance of non-UK traders within the same package included