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VPDS194300 | Vaping Products Duty and Vaping Duty Stamps: Penalties, offences and sanctions: Misused duty stamps: Reasonable excuse

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

HMRC will not charge a penalty where the responsible person satisfies the Commissioners that there is a ‘reasonable excuse’ (See CH160200).

(This content has been withheld because of exemptions in the Freedom of Information Act 2000)