VPDS201030 | Vaping Products Duty and Vaping Duty Stamps: Revocation: Revocation - general: Grounds for revocation

Revocation will be an appropriate action where HMRC has evidence that the trader can no longer be considered to be fit and proper in line with the requirements in this guidance. Any revocation action must be for a reasonable cause, such as:

• the approval is no longer needed, and the trader has failed to notify HMRC

• links to fraud or serious non-compliance

• non-compliance resulting in assessments for tax and duty, penalties, seizures and others

• failure to improve compliance after being warned that without appropriate improvement revocation will follow

• little or no attempt to pay debts to HMRC

• significant and persistent discrepancies in declarations

• persistent breaches of regulations

• continued failure to make returns and/or pay tax or duty on time

• significant record keeping and stock control failings

• non-compliance with conditions

• failure to carry out adequate due diligence

• failure to disclose or deliberate concealment of relevant information

• insolvency action

This is not an exhaustive list, and the non-compliance could be one or more of these examples.