Published 1 December 2009
Last updated 1 June 2022
+ show all updates
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1 June 2022
The notice has been updated with the annual anti-forestalling restrictions, ready for the Tobacco Duty rate rise in November 2022.
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9 September 2021
It is assumed that a rate rise will occur on 27 October 2021. Guidance on how to calculate your allocation has been updated.
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1 June 2021
The notice has been updated with the annual anti-forestalling restrictions, ready for the Tobacco Duty rate rise in November 2021.
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18 January 2021
This notice has been updated because the Brexit transition period is over.
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13 November 2020
The guide has been updated to align the anti-forestalling formula for calculating allocations with the dates of the duty rate change.
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18 September 2020
The percentages for how to calculate your allocation at section 3.3 have been updated.
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24 July 2020
The notice has been updated as HMRC are applying restrictions to cigarettes and hand-rolling tobacco. In previous years we have applied restrictions to cigarettes only.
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13 August 2019
The percentages for how to calculate your allocation at section 3.3 have been updated.
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3 July 2019
The notice has been updated at paragraph 2.2 to reflect the legislation changes for heated tobacco.
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3 April 2019
The notice has been changed to reflect the arrangements for the 2019 anti-forestalling period.
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27 September 2018
The notice has been changed to show correct Budget date and details of revised allocation calculations in paragraph 3.3.
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12 July 2018
This notice has been updated to show the correct number of days for average removals in paragraphs 3.13 and 5.5.
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28 March 2018
This notice has been changed to provide an assumed budget date in relation to the 2018 anti-forestalling restrictions and confirms changes to the formula on calculating your allocation.
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19 August 2016
Update to legislation and date changes throughout the notice.
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6 January 2016
New date added for the 2016 budget added to Paragraph 2.3.
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31 July 2015
This notice cancels and replaces Notice 85c December 2009. Details of any changes to the previous version can be found in paragraph 1.2 of this notice.
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1 December 2009
First published.
