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HMRC internal manual

Tobacco Products Duty

Removals: Home-use removals (See also section TPD15000

Duty is payable on all removals of tobacco products to home use.

Section 8.7 of Notice 476 requires that the occupier of registered premises submit a return (TP7) showing the quantities of products delivered to home use and the amount of duty due. Traders’ record systems will vary but there must always be a serially numbered removal document or invoice, which will be consolidated within the trader’s system to provide the information for the TP7.

A TP7 return may be submitted for each store but each tobacco manufacturer currently produces a consolidated return for all their premises. This is quite acceptable, indeed preferable on grounds of simplicity, but is subject to your approval. You can obtain further advice from LB and the Tobacco Team.

A TP7 return is required daily unless the manufacturer is approved for duty deferment, in which case you may allow him to submit a monthly return. The period covered by the monthly TP7 will be the duty deferment accounting period, which, for registered premises, is the calendar month.