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HMRC internal manual

Tobacco: Control of Supply Chains

HM Revenue & Customs
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Initial Notices: What happens at the end of the initial period?

Following the six-month initial notice period, LBS must collate and evaluate all the information and make a report recommending that either a penalty is issued, or the initial notice is lifted. In doing this it will be supported by TCOE and ESM.

The report must include the following:

  • any available evidence relating to the perceived failure;
  • what, if anything, the tobacco manufacturer has done about it;
  • a schedule of all notified seizures made during the six-month initial notice period;
  • an analysis relating to the nine factors that must be considered in determining the penalty value (section TOBCSC8000); and
  • a recommendation as to what action should be taken.