Beta This part of GOV.UK is being rebuilt – find out what this means

HMRC internal manual

Tobacco Products Duty

HM Revenue & Customs
, see all updates

Registration: Multiple and concurrent registrations of the same premises

The “multiple registration” of the same premises to two or more manufacturers is not permitted. You should reject any request for multiple registration or multiple occupancy and inform the Tobacco Team, ESM, Ralli Quays.