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HMRC internal manual

Tobacco Products Duty

From:: HM Revenue & Customs
Published: 15 April 2016
Updated:: 18 June 2021 - See all updates

TPD9020 - Storage: Notice 476

Notice 476

Section 4.6, second bullet point, of Notice 476 has the force of law and forbids the sale of UK tobacco product in duty suspense.
Section 8.5 of Notice 476 has the force of law and requires that the occupier of a registered store keep a stock account and stipulates the details to be entered in the stock account.