Key Messages from HMRC | Glasgow Chamber of Commerce
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Key Messages from HMRC

Make apprenticeships work for your business

Have you considered taking on an apprentice?

There are thousands of highly motivated people looking for an opportunity to make a valuable contribution to your organisation.

What’s more, apprenticeships are a great way to upskill your existing staff, giving them additional skills and qualifications that will ultimately contribute to the future success of your business.

To find out more go to the apprenticeship website or contact the National Apprenticeship Service on 08000 150 600 or at

National Minimum Wage and National Living Wage

The Government has increased the National Minimum and National Living Wage rates from 1 April. This includes the largest increases in a decade for the rates that apply to 18-20 and 21-24 year olds.

As the minimum wage increases more employers than ever will be directly affected, including those who currently pay above the minimum.

You and your members can view the rates here and see if any changes need to be made.

Fulfilment House Due Diligence Scheme (FHDDS)

The deadline for applications from existing fulfilment businesses falling within the scope of the FHDDS is 30 June 2018. Businesses that started trading on or after 1 April 2018 need to apply on or before 30 September 2018. There are penalties for late applications.

Businesses in the United Kingdom (UK) that store any goods imported from outside the European Union (EU) that are owned by, or on behalf of, someone established outside the EU, will need to apply for approval by HMRC if those goods are offered for sale in the UK.

Businesses that only store or fulfil goods that they own, or only store or fulfil goods that are not imported from outside the EU, are not required to register.

Registered businesses must carry out certain checks and keep records from 1 April 2019. Businesses who meet the criteria of this scheme will not be allowed to trade as a fulfilment business from 1 April 2019 if they do not have approval from HMRC and risk a £10,000 penalty and a criminal conviction.

Find out if you need to apply and read further information on the G‌OV‌.U‌K webpage, Fulfilment House Due Diligence Scheme.

Do you want to help shape HMRC services?

HMRC’s user research community gives us valuable feedback about our online service. This helps us design services that work for everyone.

To be part of our research community, find out more or sign up here.

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