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HM Revenue and Customs Brief 40/08

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HM Revenue and Customs -Tax Authorities

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Issued 01 October 2008

Tobacco products: Repositioning of the UK duty paid fiscal mark on packets of hand-rolling tobacco

Background

In August 2007, the UK government announced that picture health warnings will be introduced onto all tobacco products manufactured from 1 October 2008, sold in the UK.

The last date of sale for packs of cigarettes with written warnings is 1 October 2009.

The last date of sale for other tobacco products with written warnings is 1 October 2010.

The changes

To accommodate these new health warnings, the UK duty paid fiscal mark on packs of hand-rolling tobacco is being repositioned to the bottom third of the back face of the pack.

In summary, all packs of hand-rolling tobacco manufactured from 1 October 2008 will incorporate a picture health warning, and will bear the repositioned UK duty paid fiscal mark in the bottom third of the back face of the pack.

Cigarette packs are not affected as there is sufficient space on the back of the packs, underneath the UK duty paid fiscal mark, to incorporate the picture warnings.

Further information

For further information and advice contact the HM Revenue & Customs National Advice Service on Tel 0845 010 9000.


About the Author

Crown Copyright 2008.

A licence is need to reproduce this article and has been republished for educational / informational purposes only. Article reproduced by permission of HM Revenue & Customs under the terms of a Click-Use Licence. Tax briefs are updated regularly and may be out of date at time of reading.



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Article Published/Sorted/Amended on Scopulus 2008-10-08 13:58:39 in Tax Articles

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