VPDS201080 | Vaping Products Duty and Vaping Duty Stamps: Revocation: Revocation - general: Detail required in a letter notifying a notice period prior to revocation
From HM Revenue & Customs · Vaping Products Duty and Vaping Duty Stamps guidance
All letters notifying a period of notice/decision to revoke an approval must include:
length of any period of notice given
date on which the approval expires
full reasons for revocation, clearly explained with reference to the fit and proper indicators and detail of any:
irregularities identified and when these were originally notified to the business
assessments/penalties which influenced your revocation decision
evidence that enquiries were made to establish the circumstances and underlying facts in seizures, previous refusals / revocations, connected person concerns and how the business was directly involved
analysis of any mitigation raised by the business in their response to the ‘minded to revoke’ letter
any new conditions of approval during the period of notice
your name as the decision maker