VPDS195300 | Vaping Products Duty and Vaping Duty Stamps: Penalties, offences and sanctions: Other fixed and geared regulatory penalties: Failure to pay duty at the required time

A trader who fails to pay the vaping products duty when due may be liable to a duty geared penalty (at the rate of 5% of the unpaid duty) under section 9 of the Finance Act 1994.

The excise civil penalties manual (ECP) details how the penalties are to be issued.

You should also consider failure to pay tax penalties under schedule 26 of the FA2021 (See VPDS197600).