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HMRC internal manual

Tobacco Products Duty

General Principles: Control objectives and potential risk areas

The following sections sets out control objectives for the TPD regime and describes areas where risk may be encountered. The contents of this section are not exhaustive but may be helpful when formulating audit plans under systems based control.

The risk assessment requires regular review and you should advise new or changed risks to the Tobacco Team, Ralli Quays in order that this assessment can be kept up to date and relevant.