Make a change to your vaping products manufacturer approval
Tell HMRC about changes to your vaping product manufacturer approval.
About this form
You need to tell HMRC about changes to your application for a VPMA.
You can use this form to tell us about changes to:
- business and contact details
- ownership and people in charge of the business
- manufacturing and premises details
There are different forms if you need to:
- tell HMRC you want to withdraw your application for a vaping product manufacturer approval
- request to cancel your approval to manufacture vaping products
When you need to tell us about a change
You need tell us about any change to your approval as soon as possible.
For some changes you will need to tell us before they happen and others within 14 calendar days.
If you do not tell us about a change or do not tell us at the right time, you may get penalties.
What you will need
To make a change, you’ll need to provide:
- your name and contact details
- your current business status and details
- your Vaping Products Duty (VPD) approval ID, if you have one
If you need to change your business and VAT details
You only need to tell us about the business details that have changed, such as your:
- name, business name or trading name
- date of birth
- National Insurance number
- address, business or trading address
- company number
You need to tell us if the business is registered for VAT and if so, the VAT registration number.
If you need to change legal entity or ownership details
You need to tell us the:
- new name or business name, if applicable
- expected completion date
If you have changed ownership details, you will also need to tell us about:
- people in charge of the business
- legal requirements for handling vaping products
If you need to change details about your legal requirements for handling vaping products
You need to tell us about any person owning, controlling, managing or otherwise involved in operating the business who under Customs and Excise Acts has either:
- been convicted of an offence
- had goods seized
You can tell us details in this form, but if you do not, we will contact you for the details.
If you need to change your production or premises details
You only need to tell us about the production that will change, such as the:
- categories or types of vaping products you are manufacturing
- date you will start or end manufacturing
- annual manufacturing figure
If you have changed your manufacturing details, you may need to provide a business plan and update your premises details.
For each affected premises, you will need to provide the:
- address
- type of vaping products that will be stored or manufactured
- activities that will be carried out for each type of vaping product
- VPD ID of any other producer that the business will share the premises with
- premises plan
You may also need to tell us about:
- connected vaping products manufacturers
- moving vaping products
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.
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 sent the form
We aim to review the form and update your application within 45 working days, depending on how complex the change is.
It may take longer if we need to ask you for more information.