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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: Outstanding departmental debts

VPDS126080 | Vaping Products Duty and Vaping Duty Stamps: Uk representative for duty stamps: Fit and proper considerations: Outstanding departmental debts

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

You should carry out checks to ascertain whether the business or key persons have any outstanding, unmanaged HMRC debts or a have history of poor payment.

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

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