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HMRC internal manual

Tobacco Products Duty

General Principles: Outline of assurance organisation

The assurance of each of the largest companies, (Gallaher, ITL and BAT) is co-ordinated by a Control Steering Group (CSG). The CSG is comprised of representatives from each of the assurance teams for the different registered premises. The group will typically meet to agree audit plans for the whole of the trader’s business, and to discuss progress against the plans. They will ensure that the method of calculating the risks to the revenue are consistent at each of the traders’ sites and also develop good communications between the assurance teams. VAT officers also attend CSG meetings as and when appropriate.

The Chairman of the group will ensure that the assurance effort is effective and properly co- ordinated, and may provide a Certificate of Assurance for the group as a whole.

The Tobacco Control Forum (TCF) consists of representatives from the Assurance Teams and Policy Branches, as well as representatives from groups (such as the National Investigation Service (NIS)) who may be invited to attend on an occasional basis. The TCF, together with the National Business Manager (NBM), ensures equity of treatment of all the manufacturers, serves as a communications conduit between the Assurance Teams and Policy Branches, and performs s some of the functions of a COPE.