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Official guidance
Vaping Products Duty and Vaping Duty Stamps guidance

VPDS211000 · Vaping Products Duty and Vaping Duty Stamps: Drawback and repayments: Background - spoilt products

  • VPDS211100 · Determination of the amount of vaping duty paid
  • VPDS211200 · How to Determine Quantity
  • VPDS211300 · Destruction and reprocessing
  • VPDS211400 · Record keeping for repayment claims
  • VPDS211500 · Details to Record
  • VPDS211600 · Retention period
  • VPDS211700 · Removal of spoilt eligible vaping product without payment of VPD
  • VPDS211800 · Excise duty point
  • VPDS211900 · Cancellation of payment
  1. Vaping Products Duty and Vaping Duty Stamps: Drawback and repayments: Background - spoilt products
  2. Vaping Products Duty and Vaping Duty Stamps: Drawback and repayments: Background - spoilt products: Retention period

VPDS211600 | Vaping Products Duty and Vaping Duty Stamps: Drawback and repayments: Background - spoilt products: Retention period

From HM Revenue & Customs · Vaping Products Duty and Vaping Duty Stamps guidance

The spoilt chargeable vaping product record and associated records must be retained for a minimum of 6 years from the date of the repayment claim, unless a shorter period has been agreed with the proper officer.

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