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HMRC internal manual

Tobacco Products Duty

Registration: Conditions to be met before you register premises as a factory or a store

Before registering any premises as a factory or store, you must ensure that:

  • the premises are physically secure;
  • there are adequate and acceptable arrangements for the control of goods, persons (including company personnel, visitors, maintenance contractors, refuse collectors and any other persons having authorised access to the premises), and vehicles entering or leaving the premises; and
  • the manufacturer is able to provide any financial security (eg bond or guarantee) which may be required

The manufacturer’s records and accounting systems must be adequate and acceptable.The following must be agreed:

  • the arrangements for submitting the TP7 (see section TPD15000);
  • whether or not a separate TP7 return is required for each of the registered premises from which tobacco product is removed to home use;
  • whether the TP7 is required for daily removals or removals over a longer period (usually the accounting period for duty deferment purposes);
  • your right of access to the trader’s computer systems in relation to his business as a revenue trader;
  • the arrangements whereby the trader notifies you of any serious problems, such as a computer failure;
  • the arrangements for monitoring any deferred payment facilities, which may have been granted; and
  • in the case of a factory, the point and time in the production process at which the tobacco product is entered into the production account.