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HMRC internal manual

Tobacco Products Duty

Registration: Procedure table: Variations to existing registrations of tobacco premises

 

| Who is responsible | Action required | || | TRADER - Existing or intending tobacco manufacturers | 1. Tobacco manufacturers who: intends to make a change notifiable under reg 7 of the Tobacco Products Regulations 2001; or want to store “innocent” (non-exciseable) goods in registered store.
  2. Write to EPT at least 30 days before the commencement date of the intended change, giving details of the intended change and requesting permission for it.
  | | REGISTRATION SITE – Excise Processing Team (EPT)
  | * 1. Receive letter detailing intended change and requesting permission.
  2. Send a copy of the letter, together with any relevant information and/or comments to - Risk Team; * LB contact (i.e. LB for ITL, JTI/Gallaher, BAT, and PMI; or * Excise Local Compliance Team responsible for Gawith Hoggarth and request pre-approval recommendation | | REGIONAL RISK TEAM / LB CONTACT
(Large Business or Excise Local Compliance Team, as approp) | 1. Receive copy of request for variation.
  2. Consider proposed change and then visit/discuss with trader as necessary.
  3. Involve the Tobacco Policy Team, Ralli Quays as necessary.
  4. When visit/consideration completed, make recommendation to approve (with any conditions) or refuse the request for variation. (Also consider whether the variation is big or significant enough to require a new registration.)
  5. Return papers, together with recommendation and any conditions, to the EPT.
 

(If a new registration is necessary, inform the EPT accordingly and be pro-active in the requests and processing of the cancellation of the existing registration and the issue of the new registration. Note that the old and new registrations must be continuous | | REGISTRATION SITE – Excise Processing Team (EPT)
  | * 1. Consider application and recommendation of Large Business or Excise Local Compliance Team
  2. Complete variation letter (or, if necessary, refusal letter) as per pro-forma in TPD3000.
  3. Send original variation letter, plus acknowledgement slip, to trader (or send refusal letter if appropriate).
  4. File a copy of the variation letter (as sent to trader) or refusal letter in registration file.
  5. Send copies of the registration or refusal letter to the Regional Risk Team and either Large Business or Excise Local Compliance Team as appropriate.
  | | REGIONAL RISK TEAM/LB CONTACT
(Large Business or Excise Local Compliance Team, as approp) | * 1. Receive copy of variation or refusal letter.
  2. Note any necessary changes to risk assessment and planned audits.
  3. File.
  | | TRADER | * 1. If application for variation granted, sign and return acknowledgement slip to EPT.
  | | REGISTRATION SITE
Excise Processing Team (EPT) | * 1. If variation was granted, receive returned and signed acknowledgement slip.
  2. File copy of signed acknowledgement slip in registration file.
  3. Send copies of the signed acknowledgement slip to Regional Risk Team and either Large Business or Excise Local Compliance Team, as appropriate.
  4. Send a copy of the signed acknowledgement slip to the Tobacco Policy Team, Ralli Quays.
  | | REGIONAL RISK TEAM / LB CONTACT | * 1. Receive and file copy of signed acknowledgement slip.
  |