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HMRC internal manual

Tobacco Products Duty

From
HM Revenue & Customs
Updated
, see all updates

Registration: Pro-forma letter C: Rejection of an application for the registration of a factory

PRO FORMA LETTER “C”: REJECTION OF APPLICATION FOR THE REGISTRATION OF A FACTORYOR STORE

(NOTE: You should complete an individual letter for each rejected application.)

Company Name …………….

(this must be the correct legal entity for the premises being registered)

Address

…………………………………………………………………………………………………………………………….

…………………………………………………………………………………………………………………………….

…………………………………………………………………………………………………………………………….

VAT registration number:…………………(insert the 9 digit VATnumber of the legal entity above and the 4 digit suffix for the actual premises)

Dear Sirs

TOBACCO PRODUCTS DUTY: REJECTION OF APPLICATION FOR REGISTRATION OF A [FACTORY][STORE]**

  1. The Commissioners have carefully considered your application, dated [……]*,for the registration of premises as a registered [factory] [store]**.

  2. The premises concerned are located at:

[enter address of premises]**.

  1. Your application is refused for the following reasons.
  • [Insert reasons as agreed with the National Tobacco Team or as appropriate.]**
  1. If you do not agree with the decision in this letter, you can ask for a formalDepartmental Review. Your request should be in writing and should set out the reasons whyyou do not agree. It should be sent within 45 days from the date of this letter to thefollowing address:

HM Revenue & Customs

[……………………………………….

……………………………………….

……………………………………….]**

Yours faithfully,

[to be signed at the appropriate level as determined locally]

-–-–-–-–-–-–-–-–-–-–-–-–-–-–-–-–-–-–-–-–-–-–-–-–-–-–-–-–-–-–-–-–-—

Acknowledgment

Please complete the acknowledgement below on the enclosed copy of this letter and returnit to:

[…………………..………..

…………………..………..] *

I/we acknowledge receipt of the letter of which the foregoing is a copy.

Signed……………………………………

Status of signatory………………………..

Date……………………………………….

(To be signed by a director or officer of the company.)

  • complete as necessary

** delete as necessary