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HMRC internal manual

Tobacco Products Duty

Registration: Requests by trader to deregister premises

After the trader has notified the Excise Processing Team that premises no longer need to be registered LB (or other Excise/Assurance Team as appropriate) should visit the premises. In the case of a factory you should ensure that manufacturing has ceased and that there is no risk of resumption (eg no raw materials on site). In the case of a registered store you should check that there is no chargeable product on site or in transit.

You should also:

  • confirm that no duty liabilities remain outstanding (including any unresolved deficiencies, or underpayments on any Form TP7 relating to the premises);
  • check whether any premises or transit guarantees need to be cancelled (or amended if operations continue at other premises); and
  • if the trader has ceased to remove product to home-use or has ceased to manufacture and trade, cancel any deferment or other guarantees as appropriate,- provided that all duty debts and assessments have been settled.

The Excise Processing Team should send a de-registration letter, identifying the premises concerned and giving the date of de-registration. A pro forma de-registration letter may be found in TPD3310.

Copies of the de-registration letter, and the copy bearing the traders endorsement, should be sent to the Regional Risk Team, LB or the Excise Local Compliance Team for the manufacturer in Kendal, and the Tobacco Policy Team, Ralli Quays, Manchester.