VPDS203200 | Vaping Products Duty and Vaping Duty Stamps: Revocation: VDS and UK Representative revocation: Time limits

Where a trader’s approval is being revoked, HMRC must normally give no less than 3 months written notice of the revocation. In some circumstances HMRC may give less than 3 months written notice, but not less than 7 days.

Exceptional circumstances are not defined in the legislation, so any decision to deviate from the 3-month norm must be reasonable and proportionate. (This content has been withheld because of exemptions in the Freedom of Information Act 2000)