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Official guidance
Vaping Products Duty and Vaping Duty Stamps guidance

VPDS126000 · Vaping Products Duty and Vaping Duty Stamps: Returns: Fit and proper considerations

  • VPDS126010 · Vaping Products Duty and Vaping Duty Stamps: Uk representative for duty stamps: Fit and proper considerations: Evidence of illicit trading
  • VPDS126020 · Vaping Products Duty and Vaping Duty Stamps: Uk representative for duty stamps: Fit and proper considerations: Key Persons
  • VPDS126030 · Vaping Products Duty and Vaping Duty Stamps: Uk representative for duty stamps: Fit and proper considerations: Connections to other non-compliant or fraudulent businesses
  • VPDS126040 · Vaping Products Duty and Vaping Duty Stamps: Uk representative for duty stamps: Fit and proper considerations: Key persons with criminal convictions
  • VPDS126050 · Vaping Products Duty and Vaping Duty Stamps: Uk representative for duty stamps: Fit and proper considerations: False or incomplete information on the application
  • VPDS126060 · Vaping Products Duty and Vaping Duty Stamps: Uk representative for duty stamps: Fit and proper considerations: Record keeping
  • VPDS126070 · Vaping Products Duty and Vaping Duty Stamps: Uk representative for duty stamps: Fit and proper considerations: Commercial viability
  • VPDS126080 · Vaping Products Duty and Vaping Duty Stamps: Uk representative for duty stamps: Fit and proper considerations: Outstanding departmental debts
  • VPDS126090 · Vaping Products Duty and Vaping Duty Stamps: Uk representative for duty stamps: Fit and proper considerations: Due diligence
  • VPDS126100 · Vaping Products Duty and Vaping Duty Stamps: Uk representative for duty stamps: Fit and proper considerations: Applicants that have previously traded without approval
  1. Vaping Products Duty and Vaping Duty Stamps: Returns: Fit and proper considerations
  2. Vaping Products Duty and Vaping Duty Stamps: Uk representative for duty stamps: Fit and proper considerations: Key persons with criminal convictions

VPDS126040 | Vaping Products Duty and Vaping Duty Stamps: Uk representative for duty stamps: Fit and proper considerations: Key persons with criminal convictions

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

All sole traders, partners and company officials, including directors and company secretaries, entered on the application form will be subject to a background criminal records check to ascertain whether they have any relevant unspent convictions. An ‘unspent’ conviction is one that has not expired under the terms of the Rehabilitation of Offenders Act 1974. You can check if a criminal conviction is spent on the gov.uk checker.

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

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