Accounting procedures: Trader computer failure
The trader should have agreed alternative arrangements, to provide full details of dutiable deliveries and render returns, in the event of a computer failure. If the trader is faced with a catastrophic failure you may take additional action to ensure that the trader provides the most accurate details possible in the circumstances prevailing. You must ensure that detailed records of removals are kept at the delivery point(s). You may consider, if strictly necessary, allowing the trader to:
- limit the information on the form TP7 to the total number of cigarettes and the weight of other tobacco products; and
- calculate the ad valorem element of the duty on the trader’s highest recommended retail selling price, if the quantities and/or RSP for each brand is immediately available.
You should check that the TP7 has been amended to:
- show that it is an estimate of all TPD due;
- request delivery on deposit of the duty; and
- if appropriate, that the deposit be paid under the deferment arrangements.
When the computer system is restored or a full and accurate account is compiled by other means, you should ensure that the duty is recalculated and any adjustments made on the next TP7 return.