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HMRC internal manual

Tobacco Products Duty

HM Revenue & Customs
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Registration - Revocation of registrations

Under regulation 6 of the “Tobacco Products Regulations 2001”, you may revoke the registration of premises where there has been a failure to comply with or contravention of any condition or requirement attaching to the registration or for any other reasonable cause.

Under regulation 10 of the “Tobacco Products Regulations 2001”, you may revoke an approval for ‘electronic removal’ in a registered store.

Revocation of the registration of a factory or store would be a very serious matter, possibly with social and political consequences. If you ever consider taking such action, before you do so you must discuss the matter with the Tobacco Team, Ralli Quays, Manchester, as a matter of urgency.