Guidance

Check if your company is independent from the tobacco industry

Your company must meet the independence criteria to provide data storage or anti-tamper devices to the tobacco industry.

• From: HM Revenue & Customs
• Published: 22 February 2019
• Last updated: 31 December 2020 — See all updates

Your company must meet the independence criteria if you:

• provide anti-tamper devices to businesses that manufacture tobacco products in, or import tobacco products into, the UK
• provide data storage for businesses that manufacture tobacco products in, or import tobacco products into, Northern Ireland.

Your company and it’s subcontractors must be independent from the tobacco industry to:

• store data for manufacturers and importers of tobacco products
• provide anti-tamper devices to manufacturers and importers of tobacco products

Your company is responsible for making sure that it’s subcontractors meet the criteria set out here.

Structure

The legal form, organisation and decision making of your company must be independent from the tobacco industry.

Your company cannot be under direct or indirect control of the tobacco industry, including minority shareholding.

Finances

In the 2 years before your company starts providing data repositories or anti-tamper devices, less than 10% of your annual worldwide turnover (excluding VAT and other indirect taxes) can come from goods and services supplied to the tobacco industry.

After your company starts providing data repositories or anti-tamper devices, less than 20% of your annual worldwide turnover (excluding VAT and other indirect taxes) can come from goods and services supplied to the tobacco industry.

Management

Members of the board of directors, and anyone else responsible for managing your company, must not have any conflicts of interest with the tobacco industry, including:

• working in the tobacco industry in the last 5 years
• being influenced by any monetary or non-monetary interests from the tobacco industry, held by themselves or their partner, spouse or direct relatives, including stocks and pensions

Published 22 February 2019
Last updated 31 December 2020 + show all updates

1. 31 December 2020

   Your company must meet the independence criteria if you provide anti-tamper devices to businesses that manufacture tobacco products in, or import tobacco products into, the UK or provide data storage for businesses that manufacture tobacco products in, or import tobacco products into, Northern Ireland.

2. 22 February 2019

   First published.