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Official guidance
Vaping Products Duty and Vaping Duty Stamps guidance

VPDS050000 · Vaping Products Duty and Vaping Duty Stamps guidance: Approvals - general

  • VPDS050100 · Vaping Products Duty and Vaping Duty Stamps: Approvals - general: Background
  • VPDS050200 · Vaping Products Duty and Vaping Duty Stamps: Approvals - general: The application process - VPD and VDS
  • VPDS050300 · Vaping Products Duty and Vaping Duty Stamps: Approvals - general: Reviewing an application
  • VPDS050400 · Vaping Products Duty and Vaping Duty Stamps: Approvals - general: Premises visit
  • VPDS050500 · Vaping Products Duty and Vaping Duty Stamps: Approvals - general: Granting or refusing the approval
  • VPDS051000 · Vaping Products Duty and Vaping Duty Stamps: Approvals - general: Transfer Of a Going Concern (TOGC)
  • VPDS052000 · Vaping Products Duty and Vaping Duty Stamps: Approvals - general: Insolvency
  1. Vaping Products Duty and Vaping Duty Stamps guidance: Approvals - general
  2. Vaping Products Duty and Vaping Duty Stamps: Approvals - general: Premises visit

VPDS050400 | Vaping Products Duty and Vaping Duty Stamps: Approvals - general: Premises visit

From HM Revenue & Customs · Vaping Products Duty and Vaping Duty Stamps guidance

(This content has been withheld because of exemptions in the Freedom of Information Act 2000)

You should carry out a physical inspection of the premises that is to be approved to ensure it is structurally sound, secure and there are no hazards, for example, blocked exits.

The premises visit must be to the premises that are going to be used for the purposes of manufacture and storage and where the business records will be held. Approval visits should not be undertaken to virtual offices or accommodation addresses.

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