TPD3250 | Registration: Procedure table: Deregistration of tobacco premises

From HM Revenue & Customs · Tobacco Products Duty

Who is responsible	Action required
TRADER \nExisting or intending tobacco manufacturers	> 1. Tobacco manufacturer wants to cancel the registration of a factory or store.\n> 2. Write to EPT requesting cancellation of the registration of the premises concerned.
REGISTRATION SITE \n(Excise Processing Team)	- 3. Receive trader’s written request for cancellation.\n 4. Send copy of request to:\n - - Risk Team;\n \n LB contact (i.e. Large Business) for ITL, Gallaher, BAT, and PMI; \n \n or Excise Local Compliance Team responsible for Gawith Hoggarth and request pre-cancellation visit.
REGIONAL RISK TEAM/LB CONTACT \n(Large Business or Excise Local Compliance Team as approp)	> 5. Receive copy of trader’s cancellation request.\n> 6. Ensure that any manufacture has ceased in the premises concerned and that no duty suspended product remains in or is consigned to the premises concerned.\n> 7. Ensure that all records concerning the premises concerned are in order and that any outstanding duty has been secured.\n> 8. When satisfied, write to the EPT informing them that they may proceed with the de-registration.
REGISTRATION SITE \nExcise Processing Team	- 9. Cancel registration and prepare de-registration letter as per pro-forma in TPD3310.\n 10. Send original de-registration letter plus acknowledgement slip to trader.\n 11. Send copies of the de-registration letter to Regional Risk Team and either Large Business or Excise Local Compliance Team, as appropriate.\n 12. Send copy of the deregistration letter to the Tobacco Policy Team, Ralli Quays.
REGIONAL RISK TEAM/LB CONTACT	- 13. Receive copy of de-registration letter
TRADER	- 14. Sign and return acknowledgement slip to EPT
REGISTRATION SITE \nExcise Processing Team	- 15. Receive returned and signed acknowledgement slip.\n 16. File returned and signed acknowledgement slip in registration file.\n 17. Send copies of signed acknowledgement slip to Regional Risk Team and either Large Business or Excise Local Compliance Team, as appropriate.\n 18. Send copy of signed acknowledgement slip to the Tobacco Policy Team, Ralli Quays.\n 19. Record RI End date on DTR.\n 20. Notify accounting centre only if trader has ceased manufacturing in the UK.
REGIONAL RISK TEAM/LB CONTACT \n(Large Business or Excise Local Compliance Team as approp)	- 21. Receive copy of signed acknowledgement slip.\n 22. Dead file the folder contents relating to the de- registered factory (factories) and/or store (stores) and retain for 6 years.\n 23. In event of trader ceasing to manufacture, stop issuing TP7.
ACCOUNTING CENTRE \nCentral Deferment Office	- 24. In event of trader ceasing to manufacture or import tobacco products, initiate procedures for cancellation of trader on accounting system.