HMRC: first Vaping Products Duty returns due by 7 November 2026
HMRC reminds approved vaping product manufacturers that they must file monthly returns online. The first deadline is 7 November 2026, including for firms that made nothing.
Author: Editorial teamPublished: 2 min read
Contents
HMRC has published guidance on GOV.UK on submitting returns under the new Vaping Products Duty. It covers finished vaping products that have been released for consumption in the UK.
Who must file
Returns must be submitted by UK vaping product manufacturers approved by HMRC. From 1 April 2026, businesses that make or intend to make such products had to apply for approval under the duty and the Vaping Duty Stamps Scheme. The duty itself has applied since 1 October 2026. A duty stamp must also be attached to the retail packaging, meaning each individual product. VAT continues to be payable.
Deadlines and rules
The return is submitted online by the seventh day of each month. It covers all activity in the previous calendar month (the accounting period). The first return is due on 7 November 2026.
The obligation also applies to months in which a business made nothing. In that case a nil return must be filed. According to HMRC's guidance, this is a legal requirement, not just a recommendation.
How to get access to the service
Returns and payments are made through the "Manage your Vaping Products Duty" service. To enrol, a business must hold manufacturer approval and a 13-character approval ID. It also needs one of three items: the business postcode, its Corporation Tax UTR or its Self Assessment UTR. Enrolment is done by an organisation account administrator in Government Gateway. A personal Government Gateway account is not enough.
HMRC has also published separate guidance on how to pay the duty. It appeared on 1 November 2026.
What this means for you
The rules apply mainly to businesses that manufacture vaping products in the UK. Ordinary consumers do not file such returns. People running their own business in this sector should check whether their firm is a manufacturer covered by the scheme. If in doubt, it is worth reading the guidance on GOV.UK. HMRC also has separate guidance for those handling wholesale and retail sales of such products.
Sources
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- Cover: „woman, girl, lady, cap, smoke”, author: StockSnap, licence Pixabay Content License; cropped or resized.
- Photo 1: „tax office, watch dealers, tax evasion, receiving stolen property, bureaucracy”, author: Alexas_Fotos, licence Pixabay Content License; cropped or resized.
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