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HMRC internal manual

Tobacco Products Manufacturing Machinery Licensing Scheme

Variations that must be notified

If the licensee needs to make any amendments to the licence, they must contact HMRC with details of the amendment necessary before any changes take place. (This content has been withheld because of exemptions in the Freedom of Information Act 2000)

Examples of amendments needed to a licence:-

  • change, or add additional addresses where the tobacco products manufacturing machines will be stored/used.
  • change of business name, or legal entity.
  • change or add further key persons/directors in a licensed business
  • add further tobacco products manufacturing machines which are to be purchased.
  • the tobacco products of a machine is to be changed
  • a tobacco products manufacturing machine is to be removed from the licence. (ie Sold or destroyed or exported)
  • changes to the regulated activity shown on the existing licence
  • if the VAT number is changed
  • if a VAT number is allocated for the first time
  • changes to departmental registration or approval numbers