Skip to content
Solved
SearchBrowse
Sign in

Contents

Official guidance
Vaping Products Duty and Vaping Duty Stamps guidance

VPDS201000 · Vaping Products Duty and Vaping Duty Stamps: Revocation: Revocation - general

  • VPDS201010 · Governance
  • VPDS201020 · Right to litigate
  • VPDS201030 · Grounds for revocation
  • VPDS201040 · Issuing warning and Minded to Revoke letters
  • VPDS201050 · Warning letters
  • VPDS201060 · Minded to revoke letters
  • VPDS201070 · Conditions during revocation notice period
  • VPDS201080 · Detail required in a letter notifying a notice period prior to revocation
  • VPDS201090 · Notifying revocation decisions
  • VPDS201100 · After the notice period has expired
  1. Vaping Products Duty and Vaping Duty Stamps: Revocation: Revocation - general
  2. Vaping Products Duty and Vaping Duty Stamps: Revocation: Revocation - general: Detail required in a letter notifying a notice period prior to revocation

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

PreviousNext
PrivacyTerms