Vaping Products Duty and Vaping Duty Stamps guidance

VPDS185000 - Vaping Products Duty and Vaping Duty Stamps: Compliance: Change of legal entity

If the legal status of the approved entity changes (for example, from a sole proprietor to a limited company), then the approval will not transfer to the new legal entity. They must reapply for VPD, VDS or as a duty representative and notify us that the original entity has ceased to trade.