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HMRC internal manual

Tobacco: Control of Supply Chains

Penalty notices: Factor 6 - Has the manufacturer supplied us with the required information on specified brands and countries? Maximum score 5 points.

Information requirements for specified brands and countries are covered in section TOBSC4100 of this guidance.

Where the manufacturer has made every reasonable effort to comply with the information requirements we should allocate a nil score. Where he has not provided the information without reasonable excuse, or has failed to take steps to ensure its future availability, he should score up to five points.

The first six factors score a maximum of 60 points and allow for discretion at each stage.