Scope of this guidance
This guidance covers the roles and responsibilities that anybody carrying out regulated tobacco activities in the UK are licensed to do so under the scheme.
From 1 August 2018 all businesses and individuals are prohibited from performing a regulated activity involving tobacco products manufacturing machinery in the United Kingdom unless they are granted a licence to do so by HMRC. The scheme has been introduced to
- reduce the risk of Excise Duty evasion
- prevent illegal manufacturing of tobacco products
- to control the sale and use of tobacco products manufacturing machinery
This guidance should be read in conjunction with Excise Notice 2004