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Official guidance
Vaping Products Duty and Vaping Duty Stamps guidance

VPDS143000 · Vaping Products Duty and Vaping Duty Stamps: Duty stamps - approval: Fit and proper considerations

  • VPDS143010 · Evidence of illicit trading
  • VPDS143020 · Key Persons
  • VPDS143030 · Connections to other non-compliant or fraudulent businesses
  • VPDS143040 · Key persons with criminal convictions
  • VPDS143050 · False or incomplete information on the application
  • VPDS143060 · Record keeping
  • VPDS143070 · Commercial viability
  • VPDS143080 · Outstanding departmental debts
  • VPDS143090 · Due diligence
  • VPDS143100 · Applicants that have previously traded without approval
  1. Vaping Products Duty and Vaping Duty Stamps: Duty stamps - approval: Fit and proper considerations
  2. Vaping Products Duty and Vaping Duty Stamps: Duty stamps - approval: Fit and proper considerations: Key persons with criminal convictions

VPDS143040 | Vaping Products Duty and Vaping Duty Stamps: Duty stamps - approval: 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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