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VPDS112000 | Vaping Products Duty and Vaping Duty Stamps: Returns: Return details

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

Each return must cover a calendar month (an ‘accounting period’) and is due by the 7th day of the month following the accounting period it relates to; for example, the return covering May is due by 07 June.