Skip to content
Solved

VPDS193300 | Vaping Products Duty and Vaping Duty Stamps: Penalties, offences and sanctions: Lost duty stamps: 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.