VPDS211900 | Vaping Products Duty and Vaping Duty Stamps: Drawback and repayments: Background - spoilt products: Cancellation of payment

HMRC may cancel a repayment of vaping products duty at any time if we are satisfied that any condition set out relating to the repayment of VPD has been breached. If a repayment is cancelled, anyone who received or was credited with sums from a repayment claim must repay those sums to HMRC.