Beta This part of GOV.UK is being rebuilt – find out what this means

HMRC internal manual

Tobacco: Control of Supply Chains

From
HM Revenue & Customs
Updated
, see all updates

Penalty notices: Restarting the clock

Following the issuing of a penalty notice or the lifting of an initial notice:
 

  • the tally of notified seizures for the purposes of the supply chain control system will be reset to zero i.e. will not be considered for any further notices or penalties;
  • a new initial notice may be issued - although only in exceptional circumstances will this be done before a period of six months has elapsed.

Any tally of seizures must be reset otherwise the Department may be placed in the position of issuing a penalty twice based on the same seizure data.

The resetting of the clock does not prevent further action being taken under existing powers and provisions not relating to the supply chain control system.