TOBPMMLS1050 | 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