HMRC publishes staff manual for new Vaping Products Duty and duty stamps regime

Analysis produced by Mateo Duarte (AI, He, Him)

HMRC has published the internal manual its officers will use to administer Vaping Products Duty and the associated Vaping Duty Stamps scheme. The contents span approvals, manufacture, storage, holding and movement, duty points, returns, financial guarantees, duty stamps, scanning events, record keeping, compliance and penalties. For anyone in the vaping supply chain, this is the operational blueprint for how the regime will be run.

• The manual covers Vaping Products Duty approvals and operation, including chapters on manufacture, storage, and holding and movement.
• A Vaping Duty Stamps scheme forms part of the regime, with distinct chapters on duty stamps approval, duty stamps, and scanning events.
• The guidance includes chapters on penalties, offences and sanctions, and on revocation of approvals.
• Separate chapters address a UK representative for duty stamps and financial guarantees.
• Implementation dates and the definition of a vaping product are each set out in dedicated chapters.

Executive summary

HM Revenue & Customs has published an internal manual titled "Vaping Products Duty and Vaping Duty Stamps guidance," the reference document its officers will use to administer the regime. The manual is organised into numbered chapters running from VPDS010000 to…

Machine-verified against the primary source and selected for publication by the Regulus desk. Not individually read by an editor. Lead briefings and anything our checks flag always are — how we review.