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HMRC internal manual

Tobacco Products Duty

HM Revenue & Customs
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Registration: Biennial review of registration letters

The relevant control/assurance/excise team should review registration letters every 2 years to ensure the accuracy of details therein (eg variations still required, new parts of premises included). If necessary, you should request that the NRU issue a new registration letter updating and revoking the previous letter. (See section TPD3170)