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HMRC internal manual

Excise Assessments Interim Guidance

Other powers to assess: assessments relating to tobacco products

Under section 8(2) of the Tobacco Products Duty Act 1979 an assessment may be made and notified in respect of the tobacco products duty on

  • tobacco products that the manufacturer cannot account for, or
  • tobacco products that might reasonably be expected to have been made from materials that the manufacturer cannot account for.

This provision applies in practice to registered tobacco factories and stores, where the manufacturer is required to keep records or make returns of materials, production and removals.

For further guidance on ‘unaccountable losses’, see TPD6090 and TPD17120 for assessments and civil penalties.