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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: Applicants that have previously traded without approval

VPDS126100 | Vaping Products Duty and Vaping Duty Stamps: Uk representative for duty stamps: Fit and proper considerations: Applicants that have previously traded without approval

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

Where an applicant has previously been found to have been trading without approval, you must carefully consider the circumstances.

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

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