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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: Applicants that have previously traded without approval

VPDS143100 | Vaping Products Duty and Vaping Duty Stamps: Duty stamps - approval: 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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