VPDS197100 | Vaping Products Duty and Vaping Duty Stamps: Penalties, offences and sanctions: Behavioural penalties: Inaccuracy in a document

The VPD return is a prescribed document in paragraph 1 of schedule 24 to Finance Act 2007. This means that if a return is inaccurate, then a penalty may be charged.

Details on charging inaccuracy penalties are within the Compliance Handbook.

If information is deliberately withheld , then there is also a potential penalty liability under schedule 25, FA2021 and also section 170 of CEMA 79. See VPDS197500 for more details on deliberately withholding information.