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HMRC internal manual

Tobacco Products Duty

From
HM Revenue & Customs
Updated
, see all updates

Registration: Procedure table: New applications for registration of tobacco premises

 

| Who is responsible | Action required | || | TRADER –
Existing or intending tobacco manufacturers | 1. Tobacco manufacturer must apply by letter. (See sections 3.1 & 3.2 of Notice 476.)
  2. Send letter and floor plan, together with any other necessary information and documents to NRU. | | REGISTRATION SITE - National Registration Unit (NRU)

  | 1. Face vet application to ensure all required paperwork is present – if not refer back to trader.
  2. Carry out basic checks – CENTAUR/GRID, Companies House (CHORUS), VAT registered, checking for previous registrations, compliance history, associations, other business.
  3. Inform the Tobacco Team, ESM, Ralli Quays by e-mail that an application has been received and attach a copy (scanned if necessary) of the trader’s application.
  4. Enter details to QSI System
  5. Send details and copy of trader’s application letter to: * Risk Team; * LBS contact (i.e. National Tobacco Team) for ITL, Gallaher, & BAT or new manufacturers; or * Excise Local Compliance Team responsible for Samuel Gawith and Gawith Hoggarth; and request pre-approval visit. | | REGIONAL RISK TEAM/LBS CONTACT(National Tobacco Team or Excise Local Compliance Team, as approp) | 1. Receive application for pre-approval visit. 
  2. All premises that are the subject of an application for a new registration should be visited to check conditions are met as per TPD3000 and to ensure that any necessary guarantees or duty deferment accounts are in place.
  3. When visit and other checks completed, make recommendation to either approve (subject to whatever necessary conditions as per TPD3000) or refuse application.
  4. Return papers, together with recommendation (and any conditions attaching to a recommendation for approval) to NRU. | | 1. REGISTRATION SITE - National Registration Unit (NRU)

  1.   | 1. Consider application in light of recommendation of National Tobacco Team or Excise Local Compliance Team.
      2. Notify Central Deferment Office, if registration is to be granted.
      | | ACCOUNTING CENTRE-
    Central Deferment Office | 1. Input details to SOAP database
      | | REGISTRATION SITE - National Registration Unit (NRU)
      | 1. Complete approval or refusal letter, as per appropriate pro- forma in TPD3000.
      2. Send original registration letter plus acknowledgement slip to trader (or send refusal letter if appropriate).
      3. File a copy of the registration letter (as sent to trader) or refusal letter in registration file.
      4. Send copies of the registration letter to the Regional Risk Team and either National Tobacco Team or Excise Local Compliance Team as appropriate.
      5. Send a copy of the registration or refusal letter to the Tobacco Team, Excise, Stamp and Money Businesses, Ralli Quays.
      | | REGIONAL RISK TEAM/LBS CONTACT (National Tobacco Team or Excise Local Compliance Team, as approp) | 1. Receive copy of new approval letter and related papers, or refusal letter.
      2. File in Trader’s Folder.
      | | TRADER –
    Existing or intending tobacco manufacturers

  | 1. If application granted, sign and return Acknowledgement slip to NRU.
  2. If registration was granted, receive returned and signed acknowledgement slip.
  3. Send copies of signed acknowledgement slip, to Regional Risk Team and either the National Tobacco Team or the Excise Local Compliance Team, as appropriate.
  4. Send a copy of signed acknowledgement slip to the Tobacco Team, Excise, Stamp and Money Businesses, Ralli Quays.
  5. File returned and signed acknowledgement slip, in registration in file.
  6. Set the RI on DTR & complete case tracking on QSI system.
  | | REGIONAL RISK TEAM/LBS CONTACT | 1. Receive and file copy of signed acknowledgement slip.
  | | ACCOUNTING CENTRE | 1. Send monthly return issued to trader (TP7), unless trader approved to use own print of TP7.
  | | TRADER | 1. Render return (pay by deferment act).
  | | ACCOUNTING CENTRE | 1. Monitor returns & payment compliance, civil penalties / assessment action on failure to render / pay.
  |