Make a change to your vaping products manufacturer approval

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You need to tell HMRC about changes to your application for a VPMA.

You can use this form to tell us about changes to:

  • ownership and people in charge of the business
  • There are different forms if you need to:

    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.

    To make a change, you’ll need to provide:

  • 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:

    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

  • new name or business name, if applicable
  • If you have changed ownership details, you will also need to tell us about:

  • 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:

    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
  • 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:

  • type of vaping products that will be stored or manufactured
  • activities that will be carried out for each type of vaping product
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    Contains public sector information licensed under the Open Government Licence v3.0. Licence

    Read the original at the source: https://www.gov.uk/guidance/make-a-change-to-your-vaping-products-manufacturer-approval

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    HM Revenue and Customs — imported from official source
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    September 28, 2026 15:00
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    https://www.gov.uk/guidance/make-a-change-to-your-vaping-products-manufacturer-approval...

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