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Vaping Duty Stamps – Penalties and Sanctions Factsheet Published

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Summary

HMRC has published a new factsheet (CC/FS87) explaining the penalties and sanctions that may be applied if businesses fail to comply with the Vaping Products Duty regulations and the Vaping Duty Stamps Scheme. The factsheet confirms it reflects HMRC's position at the time of writing and is for guidance only.

“This factsheet tells you about the penalties HMRC may charge if you do not comply with the regulations for Vaping Products Duty and the Vaping Duty Stamps Scheme.”

HMRC , verbatim from source
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About this source

His Majesty's Revenue and Customs is the UK's tax and customs authority. HMRC publications include guidance manuals, Revenue and Customs Briefs, consultation responses, Spotlight warnings on tax avoidance schemes, and the monthly tax receipts and National Insurance statistics. Around 115 publications a month. Spotlight notices in particular name specific avoidance schemes and put taxpayers on notice that participation may be challenged. Watch this if you advise UK taxpayers, manage transfer pricing for a multinational, follow R&D tax credit scheme reform, or track HMRC's positions on crypto assets, employment status, and disguised remuneration.

What changed

HMRC published a guidance factsheet detailing penalties applicable to non-compliance with the Vaping Products Duty and the Vaping Duty Stamps Scheme. The factsheet is informational in nature and expressly states it reflects HMRC's position at the time of writing. Businesses involved in vaping products should review this factsheet to understand the potential financial and operational consequences of failing to use required duty stamps or comply with vaping duty regulations.

Archived snapshot

Apr 23, 2026

GovPing captured this document from the original source. If the source has since changed or been removed, this is the text as it existed at that time.

Guidance

Compliance checks: vaping duty stamps – penalties and sanctions — CC/FS87

This factsheet tells you about the penalties HMRC may charge if you do not comply with the regulations for Vaping Products Duty and the Vaping Duty Stamps Scheme.

From: HM Revenue & Customs Published 23 April 2026 Get emails about this page

Documents

Vaping duty stamps – penalties and sanctions — CC/FS87

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Details

Factsheets are for guidance only and reflect HMRC’s position at the time of writing.

Updates to this page

Published 23 April 2026

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Named provisions

Vaping duty stamps – penalties and sanctions

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Last updated

Classification

Agency
HMRC
Published
April 23rd, 2026
Instrument
Guidance
Branch
Executive
Legal weight
Non-binding
Stage
Final
Change scope
Minor

Who this affects

Applies to
Manufacturers Retailers
Industry sector
3254 Pharmaceutical Manufacturing
Activity scope
Vaping duty stamp compliance Excise duty penalties
Geographic scope
United Kingdom GB

Taxonomy

Primary area
Taxation
Operational domain
Compliance
Topics
Consumer Protection

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