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VPDS143080 | Vaping Products Duty and Vaping Duty Stamps: Duty stamps - approval: 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)