Tell HMRC about changes to a Vaping Duty Stamps approval

Customs warehousekeepers and UK representatives of overseas manufacturers who already hold a Vaping Duty Stamps approval can now use an online service to tell HMRC about changes to that approval.GOVGOV The service covers organisations and limited companies signing in with a Corporation Tax Unique Taxpayer Reference, and individuals and sole traders signing in with a Self-Assessment Unique Taxpayer Reference.

Organisations and limited companies can apply to update business and trading details on the existing approval, change the trading name or trading address, add, remove or change the details of people in charge of the business, confirm and amend vaping duty stamps scheme details on the approval, and upload an updated business plan or describe changes in the business. Individuals and sole traders can apply to update business and trading details, change their name, for example following marriage, correct their date of birth, change the place of business address or trading name, confirm scheme details on the approval, and upload an updated business plan or describe changes to the business.

Both customs warehousekeepers and UK representatives can use the service to change scheme-specific details: the estimated number of stamps the business needs in a 3-month period, and the email address the HMRC-approved stamps supplier should use to contact the business. HMRC compares any revised stamp estimate with the number of vaping duty stamps shown in the business plan and considers the reason given for the change. A UK representative of an overseas manufacturer can additionally add, remove or change the details of an overseas manufacturer, with HMRC using the details in the updated business plan.

Before starting, the approval holder needs the 13-character Vaping Duty Stamps approval ID from the approval letter, details of the changes, an updated business plan where business or overseas manufacturer details have changed, and the supplier contact email address. The 13-character approval ID starts with 'GBVC' or 'XIVC' for customs warehousekeepers and 'GBVR' or 'XIVR' for UK representatives of overseas manufacturers.

To make the change online the holder signs in with a Government Gateway user ID and password, sends a single form covering all the changes needed, and may save progress and return later; a confirmation email with a submission reference follows. Those unable to use the online form may notify the change by post. After submission HMRC sends a notification confirming the changed approval details, and may check for compliance at any time — where the rules have not been followed, HMRC may revoke the approval.

This follows the HMRC guidance on changing a Vaping Duty Stamps approval as a customs warehousekeeper or UK representative, alongside the approval guidance for Vaping Products Duty and the Vaping Duty Stamps Scheme.