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VPDS192300 | Vaping Products Duty and Vaping Duty Stamps: Penalties, offences and sanctions: Dealing in unstamped vaping products: Time limits

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

A penalty should be issued within 12 months of the date on which evidence of facts, which in the Commissioners’ view is sufficient to indicate the contravention, comes to their knowledge.