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HMRC internal manual

Tobacco Products Manufacturing Machinery Licensing Scheme

Applicants that have previously traded without a licence in the UK

Where an applicant has previously been found to have been trading without a licence under the scheme, you must carefully consider the circumstances.

As a general rule we would refuse the application if the reason they were performing a regulated activity involving tobacco products manufacturing machinery without a licence  was thought serious negligence or for fraudulent purposes. (This content has been withheld because of exemptions in the Freedom of Information Act 2000)