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.
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