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HMRC internal manual

Tobacco Products Duty

Fraud and theft: Offence returns

You should maintain a record of all offences, including petty and attempted thefts, regardless of whether or not revenue action is taken. Potential or actual loss of revenue should be noted. An annual return of offences for the year ending 31 March should be compiled and forwarded to the Tobacco Team by 31 May. This deadline is necessary in order to meet initial requests for information for inclusion in the Boards’ Annual Report.