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VPDS185000 | Vaping Products Duty and Vaping Duty Stamps: Compliance: Change of legal entity

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

If the legal status of the approved entity changes (for example, from a sole proprietor to a limited company), then the approval will not transfer to the new legal entity. They must reapply for VPD, VDS or as a duty representative and notify us that the original entity has ceased to trade.