If the ownership of a business changes but its legal status stays the same, it is important to note that the approval will not transfer to the new owner.

The new owner of the business is responsible for cancelling the ‘old’ registration online before submitting a new application for fulfilment house due diligence scheme approval.

The fulfilment scheme was introduced to make sure operators of fulfilment businesses which store goods for third country suppliers in the UK take reasonable steps to make sure their customers meet their tax and customs obligations.