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Guidance

Change your Vaping Duty Stamps approval as a customs Warehousekeeper or UK representative

Tell HMRC about changes to your existing approval as a customs warehousekeeper or UK representative of an overseas manufacturer.

Who can use this service 

You can use this service to tell HMRC about changes to an existing approval for the vaping duty stamps scheme as a: 

  • customs warehousekeeper 
  • UK representative of an overseas manufacturer 

What you can change 

The changes you can make depend on whether your approval is held by an organisation or by an individual or sole trader. 

Organisations and limited companies 

Using a Corporation Tax Unique Taxpayer Reference (UTR), you can: 

  • apply to update your business and trading details on your 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 your existing approval 
  • upload an updated business plan or describe changes in the business 

Individuals and sole traders 

Using a Self-Assessment Unique Taxpayer Reference (UTR), you can: 

  • apply to update your business and trading details on your existing approval  
  • change your name, for example following marriage 
  • correct your date of birth 
  • change your place of business address 
  • change your trading name 
  • confirm vaping duty stamps scheme details on the approval 
  • upload an updated business plan or describe changes to the business 

Changes to vaping duty stamps scheme details 

Customs warehousekeepers and UK representatives can use the service to: 

  • change the estimated number of stamps the business needs in a 3-month period 
  • change the email address that the HMRC-approved stamps supplier should use to contact the business 

HMRC will compare any revised estimate with the number of vaping duty stamps shown in your business plan and consider the reason you give for the change. 

Additional changes for UK representatives 

If you are a UK representative of an overseas manufacturer, you can also add, remove or change details of an overseas manufacturer. HMRC will use the details in your updated business plan. 

What you will need 

Before you start, you will need: 

  • your Vaping Duty Stamps approval ID 
  • details of the changes you need to make 
  • an updated business plan, if your business or overseas manufacturer details have changed 
  • the email address that the HMRC-approved stamps supplier should use to contact the business 

You can find your approval ID in your approval letter. It has 13 characters. 

Customs warehousekeepers 

The approval ID starts with ‘GBVC’ or ‘XIVC’ and ends with ‘DS’. For example, GBVC1111111DS. 

UK representatives of overseas manufacturers 

The approval ID starts with ‘GBVR’ or ‘XIVR’ and ends with ‘DS’. For example, GBVR1111111DS.

Make a change to your application

Online

To make a change to your approval, you need to sign in with your Government Gateway user ID and password.

You only need to send one form with all the changes you need to make.

You can save your progress and come back later.

You’ll get a confirmation email with a submission reference once you have sent the form.

Start now

If you cannot use the online form

You can tell us about a change to your approval by post if you are not able to use the online form.

Contact us by writing to HMRC.

After you have submitted the form 

HMRC will send you notification confirming the details of the changes of approval.  

We may check for compliance at any time. If we find that you have not followed the rules, we may revoke (cancel) your approval.

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