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Contents

Official guidance
Tobacco Products Duty

TPD6000 · Manufacture

  • TPD6010 · The Law
  • TPD6020 · Materials to production
  • TPD6030 · Making and packing machine records
  • TPD6040 · Rejected product
  • TPD6050 · Destruction of refuse and rejected or returned tobacco product
  • TPD6060 · Production Account
  • TPD6070 · Production return (TP5)
  • TPD6080 · Materials reconciliation
  • TPD6090 · Unaccountable losses
  • TPD6100 · Samples
  • TPD6110 · Removal of product from the factory
  • TPD6130 · The Cigarette Manufacturing Process (text version)
  • TPD6120 · The Cigarette Manufacturing Process
  1. Manufacture: Contents
  2. Manufacture: Production return (TP5)

TPD6070 | Manufacture: Production return (TP5)

From HM Revenue & Customs · Tobacco Products Duty

We have ended the requirement that manufacturers make a daily return (TP5) of all tobacco products entered in the production account. You should, however, ensure that the traders’ records, audit trail, key controls and accounting standards are satisfactory and support the production account.

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