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HMRC internal manual

Tobacco Products Duty

Accounting procedures: Duty deferments: variation or revocation

Continued use of the deferment account should be refused if there are indications that the traders’ financial position is uncertain.

You may consider refusing use of the deferment account if the trader fails to comply with any of the conditions imposed as part of the deferment approval, or if the trader will not take reasonable steps to correct a major weaknesses in his system.

If you consider varying or revoking the deferment approval, the direct debit mandate must not be cancelled until all deferred charges have been paid. The guarantee will remain in force until no further payments are outstanding.

Any such intended action should be reported to CDO and the Tobacco Team.