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Home / De-Voil /Part V5 Compliance, enforcement and appeals /Division V5.3 Penalties /Criminal penalties relating to VAT / V5.336G Criminal penalties for operating an imported goods fulfilment business without approval

V5.336G Criminal penalties for operating an imported goods fulfilment business without approval

Part V5 Compliance, enforcement and appeals

An imported goods fulfilment business¹ is a business that stores imported goods on behalf of, or which are owned by, a person that is not established in the UK at a time when:

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V3.140A Tax point—land

V18.134 Registration of Lloyd's syndicates

V1.230G VAT and the principles of legal certainty and legitimate expectation

V16.905 Clarification of place of supply policy

V3.462A Partial exemption—special method override

V4.406 Fuel and power

V16.981 Implementing the VAT Technical Directive and changes to the partial exemption and capital goods scheme rules

V4.186 Exemption—investment gold

V3.388AA Simplification—installed and assembled goods

V21.151 Credits and repayments

V5.302B Penalties for failure to make returns and the late submission of returns (from 1 January 2023)

V3.106 Multiple supplies

V3.193B Place of supply of services—special rule—broadcasting, telecommunications and electronically supplied services ('BTE services') supplied to non-taxable persons

V3.524 Construction industry authenticated receipt

V5.187 VAT debts—insolvency, bankruptcy and winding up

V2.189Y Group VAT registration—conditions

V16.1043 VAT MOSS – exchange rates for period ending March 2017

V3.533 Margin scheme—the auctioneers' scheme

V5.103 VAT returns—time limits, information to be provided, misdeclarations and non-compliance

VAT 1614A Notification of an option to tax – Option to tax land and property