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HMRC internal manual

Tobacco Products Duty

Accounting procedures: General

With the exception of duty suspended deliveries, duty becomes payable when tobacco products are physically or electronically removed from registered premises.

Section 8.7 of Notice 476 requires occupiers of registered premises to submit a daily return of tobacco products delivered to home use and the amount of duty due on them. You may allow the TP7 to be submitted monthly, or for specially agreed accounting periods, if the trader is approved for duty deferment.