VPDS195400 | Vaping Products Duty and Vaping Duty Stamps: Penalties, offences and sanctions: Other fixed and geared regulatory penalties: Reasonable excuse

HMRC will not charge a penalty where the responsible person satisfies the Commissioners that there is a ‘reasonable excuse’. For an explanation of the meaning of ‘reasonable excuse’ see guidance within the Compliance Handbook.

Advice can be sought from PASS officers in respect of this on the Support for Penalty and Settlement Specialists page.