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HMRC internal manual

Tobacco: Control of Supply Chains

Penalty notices: contents

  1. TOBCSC8050
    Penalty notices: When should a penalty notice be issued?
  2. TOBCSC8100
    Penalty notices: Factors to take into consideration
  3. TOBCSC8150
    Penalty notices: Determining the amount of the penalty
  4. TOBCSC8200
    Penalty notices: Factor 1 - The nature and extent of the breach of duty not to facilitate smuggling. Maximum score 25 points.
  5. TOBCSC8250
    Penalty notices:Factor 2 - What action has the manufacturer taken to ensure they have complied with their legal duty? Maximum score 10 points.
  6. TOBCSC8300
    Penalty notices: Factors 3 and 4 - The content of, and compliance with the manufacturers supply chain policy. Maximum score 15 points.
  7. TOBCSC8350
    Penalty notices: Factor 5 - What action has the manufacturer taken to in response to specified brands and countries? Maximum score 5 points.
  8. TOBCSC8400
    Penalty notices: Factor 6 - Has the manufacturer supplied us with the required information on specified brands and countries? Maximum score 5 points.
  9. TOBCSC8450
    Penalty notices: Factor 7 - the number, size and nature of notified seizures. Maximum score 20 points.
  10. TOBCSC8500
    Penalty notices: Factor 8 - Potential loss of duty and VAT on notified seizures during the six month period following the issuing of an initial notice. Maximum score 20 points.
  11. TOBCSC8550
    Penalty notices: Factor 9 - Any other factor the commissioners think relevant
  12. TOBCSC8600
    Penalty notices: Who will calculate the penalty?
  13. TOBCSC8650
    Penalty notices: Authorisation of the penalty
  14. TOBCSC8700
    Penalty notices: Restarting the clock