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HMRC internal manual

Tobacco Products Duty

From
HM Revenue & Customs
Updated
, see all updates

Registration: Procedure table: Deregistration of tobacco premises

 

| Who is responsible | Action required | || | TRADER
Existing or intending tobacco manufacturers | 1. Tobacco manufacturer wants to cancel the registration of a factory or store.
  2. Write to NRU requesting cancellation of the registration of the premises concerned.
  | | REGISTRATION SITE
(National Registration Unit) | * 1. Receive trader’s written request for cancellation.
  2. Send copy of request to: * * Risk Team;

    LBS contact (i.e. National Tobacco Team) for ITL, Gallaher & BAT;  
      
    or Excise Local Compliance Team responsible for Samuel Gawith and Gawith Hoggarth and request pre-cancellation visit.                                                                                                                                                                                                                                                     | | REGIONAL RISK TEAM/LBS CONTACT   (National Tobacco Team or Excise Local Compliance Team as approp) | 1. Receive copy of trader’s cancellation request.  
   
2. Ensure that any manufacture has ceased in the premises concerned and that no duty suspended product remains in or is consigned to the premises concerned.  
   
3. Ensure that all records concerning the premises concerned are in order and that any outstanding duty has been secured.  
   
4. When satisfied, write to the NRU informing them that they may proceed with the de-registration.  
                                                                                                                         | | REGISTRATION SITE   National Registration Unit                                                     | *   1. Cancel registration and prepare de-registration letter as per pro-forma in [TPD3310](https://www.gov.uk/hmrc-internal-manuals/tobacco-products-duty/tpd3310).  
     
  2. Send original de-registration letter plus acknowledgement slip to trader.  
     
  3. Send copies of the de-registration letter to Regional Risk Team and either National Tobacco Team or Excise Local Compliance Team, as appropriate.  
     
  4. Send copy of the deregistration letter to the Tobacco Team, Excise, Stamp and Money Businesses, Ralli Quays.  
                                  | | REGIONAL RISK TEAM/LBS CONTACT                                                                     | *   1. Receive copy of de-registration letter  
                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                 | | TRADER                                                                                             | *   1. Sign and return acknowledgement slip to NRU  
                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                            | | REGISTRATION SITE   National Registration Unit                                                     | *   1. Receive returned and signed acknowledgement slip.  
     
  2. File returned and signed acknowledgement slip in registration file.  
     
  3. Send copies of signed acknowledgement slip to Regional Risk Team and either National Tobacco Team or Excise Local Compliance Team, as appropriate.  
     
  4. Send copy of signed acknowledgement slip to the Tobacco Team, Excise, and Money Businesses, Ralli Quays.  
     
  5. Record RI End date on DTR.  
     
  6. Notify accounting centre only if trader has ceased manufacturing in the UK.  
      | | REGIONAL RISK TEAM/LBS CONTACT   (National Tobacco Team or Excise Local Compliance Team as approp) | *   1. Receive copy of signed acknowledgement slip.  
     
  2. Dead file the folder contents relating to the de- registered factory (factories) and/or store (stores) and retain for 6 years.  
     
  3. In event of trader ceasing to manufacture, stop issuing TP7.  
                                                                                                                                                                                                                                                                                                                     | | ACCOUNTING CENTRE   Central Deferment Office                                                       | *   1. In event of trader ceasing to manufacture or import tobacco products, initiate procedures for cancellation of trader on accounting system.  
                                                                                                                                                                                                                                                                                                                                                                                                                                                             |