First return
HMRC states the first Vaping Products Duty monthly return is due on 7 November 2026.
Buyer-intent answers
HMRC · Vaping Products Duty · monthly return
Vaping Products Duty: Prepare the First Monthly Return Due 7 November 2026
An HMRC-backed pre-return checklist for approved UK vaping manufacturers reconciling manufactured volumes, duty points, measurement records and nil-return obligations before the first monthly filing.
Primary query: Vaping Products Duty first monthly return 7 November 2026 nil return · Updated 2026-09-07
Direct answer
What must an approved UK vaping manufacturer prepare for the first Vaping Products Duty monthly return?
HMRC requires approved UK vaping manufacturers to submit a return for every calendar month, including a nil return when nothing was manufactured. The first return is due on 7 November 2026. Before filing, reconcile the month’s manufactured liquid volume to batch or production evidence, check the relevant duty points and measurement rules, identify adjustments or exceptions, and retain the supporting workpaper that explains how the return figures were produced.
Practical sequence
What to do next
- 01
Confirm the business is enrolled in the Vaping Products Duty online service using the organisation account administrator credentials required by HMRC.
- 02
Extract the calendar month’s production and batch records and reconcile manufactured vaping-liquid volumes to the return period.
- 03
Check the duty-point and measurement treatment for exceptions rather than assuming all produced liquid is treated identically.
- 04
Prepare the return even when the month is nil, because HMRC requires a nil return from approved manufacturers.
- 05
Keep the monthly reconciliation, source records and filed figures together so later corrections or HMRC questions can be traced to the original evidence.
Decision facts
Monthly cadence
Each return covers a calendar month and is due by the 7th day of the following month.
Nil filing
Approved manufacturers still need to submit a nil return when they manufactured no vaping products in the month.
Boundaries
- — Duty liability depends on the actual products, volumes, duty points and any applicable suspension or adjustment rules; those require current HMRC guidance and specialist review where necessary.
- — This page does not file the return, calculate a legally final tax liability or replace excise advice.
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