Spirits production in the UK

Question 1

1.  Introduction

Accepted Answer

1.1 The law

You’ll find the main legal provisions relating to the production of spirits and spirits rectifiers and compounders in the:

Finance (No. 2) Act 2023
Spirits Regulations 1991
Spirits (Amendment) Regulations 2013
Alcoholic Products (Excise Duty) Regulations 2023

The following legislation is also relevant to spirits producers and spirits rectifiers and compounders:

the Customs and Excise Management Act 1979
the Revenue Traders (Accounts and Records) Regulations 1992

The following product specific legislation may also apply where relevant:

the Scotch Whisky Regulations 2009
product specifications for Scotch Whisky, Single Malt Welsh Whisky, Irish Whiskey, Irish Cream, Irish Poteen and Somerset Cider Brandy

Sometimes the law says that detailed rules on a particular matter may be set out in a notice published by HMRC. Parts of paragraphs 3.3, 3.5, 3.6, 7.1, 9.1 and 11.5 have legal force. A highlighted box shows text with legal effect.

You may be penalised if you fail to comply with the law.

1.2 Other relevant notices

Other notices referred to in this notice are:

1.3 Methods of spirits production covered by this notice

The same general requirements and conditions will apply at all spirits production premises, whether spirits production comes:

from fermented cereals
from fermented molasses
by ‘cracking’ ethylene gas
by any other process

1.4 Aspects of spirits production covered by this notice

This notice mainly focuses on the end-to-end process of spirits production, from the application process to production and warehousing, and payment of duty. You can find additional sections towards the end of the notice on other spirits-related issues.

Use the table to find the paragraph you’re interested in.

Stage of the process	Subject	Paragraph
Application	The application process	2
Once all the approvals are granted	Changes to details, production and accounts of spirits	3, 4, 5, 6, 7, 8 and 9
Once all the approvals are granted	Warehouse	10
Once all the approvals are granted	Paying Excise Duty	11
Related areas	Geographical indication	12
Related areas	Certificate of age and origin	13
Related areas	Rectifiers and compounders	15
Related areas	Alcohol Wholesalers Registration Scheme and due diligence	15 and 16

1.5 Responsibilities

You must exercise control over all aspects of your spirits production including:

the physical security of your premises, plant or vessels
the security of spirits produced
accurately accounting for the spirits produced
rendering returns on time
examining losses and identifying their cause
investigating any irregularity at your premises
implementing and monitoring reasonable and effective measures to prevent any loss of dutiable spirits

You should make sure your procedures and records for production and stock control take these aspects into account.

Question 2

2.  The application process — licences and approvals

Accepted Answer

2.1 New distillers

As a new distiller, there can be a lot to consider before production begins. This table provides an overview of the steps you need to take before you can start production. Detailed guidance follows on what you need to do, how and when to do it. This describes the route of a successful application.

Stage	Action	Notes
Preparation	Prepare a business plan, read paragraph 2.3	Identify production and warehouse premises: if not yet purchased, you’ll need evidence that you’re planning their purchase
Preparation	1. Apply for or obtain a distiller’s licence (form DLA1), paragraph 2.5	You may need to apply for a letter of indication of likely approval to satisfy bank lending requirements, for example, paragraph 2.4
Preparation	2. Apply for or obtain an approval of plant and process, paragraph 2.6	You may need to apply for a letter of indication of likely approval to satisfy bank lending requirements, for example, paragraph 2.4
Application (at least 45 days before production begins	3. Gain approval for a warehouse to hold spirits (form EX69) and gain authorisation as a warehousekeeper (form EX61), paragraph 10	Read Excise Notice 196 for information on the requirements to provide a financial guarantee for the warehousing of produced spirits, and registration as owner of goods in a third party warehouse, depending on your circumstances
Application (at least 45 days before production begins	4. Where appropriate, register for the Alcohol Wholesaler Registration Scheme, (Excise Notice 2002)	If you plan to sell alcohol to other businesses
Application (at least 45 days before production begins	5. Where appropriate, apply for verification under the Spirit Drinks Verification scheme, paragraph 12	If you’ll be producing Scotch Whisky, Single Malt Welsh Whisky, Irish Whiskey, Cream or Poteen or Somerset Cider Brandy

When all licences and approvals have been received by the applicant, production can begin.

Where an existing business (including all of its assets, liabilities and obligations) is sold to a new owner, any licences or approvals may not transfer to the new owner. The new owner must be able to demonstrate that they meet ‘the fit and proper test‘(check paragraph 2.10).

Upon the sale of the business, the new owner should apply at least 45 days before they intend to start production. The new owner will not be able to trade until they have received confirmation from HMRC that their applications have been successful. If they do so, they will be treated as trading without approval.

Check paragraph 3.1 for examples of when a new application is required. Significant changes must still be notified to HMRC.

2.2 Guide to the process

The following is a detailed guide to the process of starting as a distiller. Any potential producers of Scotch whisky, Single Malt Welsh Whisky, Irish Whiskey, Irish Cream, Irish Poteen or Somerset Cider Brandy should read paragraph 2.8 which explains how to become a verified producer of a UK spirit drink with a protected geographical indication.

Before applying to HMRC

Prepare a business plan. This can help assure us of your suitability for approval, particularly if you are a new distiller without previous or existing licences. In some instances, a business plan is a requirement of the application. For more information on when a business plan is necessary, and what it should include, read paragraph 2.3.

Identify production and warehouse premises. If you do not own these, you’ll need to provide evidence to show you are planning to purchase them with any application you make.

Any variations between initial proposals and final plans could lead to a delay or rejection of your application.

At least 45 days before you start to produce spirits

Use form DLA1: application for a distiller’s licence and approval of distillery plant and process to apply, read paragraph 2.5 for more information.

Alongside your form, provide us with the required information to seek approval of plant and process, read paragraph 2.6.

We can issue a letter of indication to help you in securing finance to complete your plans where we’re satisfied from the details in your application that you are likely to succeed. For more information, read paragraph 2.4.

We’ll only issue the final distiller’s licence when we’re satisfied that all necessary requirements are in place, including premises security.

Use:

form EX61 to apply for authorisation as a warehousekeeper, read paragraph 10.2)
form EX69 to apply for approval to operate an excise warehouse, read paragraph 10.2

To apply for any financial guarantees required for a warehouse, read paragraph 10.2.

If you wish to store spirits in a third-party warehouse:

Be aware that 45 working days is the standard time taken to process applications. The actual time taken to process applications depends on the circumstances of each individual applicant. For example, if you’ve not provided all the required information or the application refers to premises that require building work, the time taken to process and approve the application may be longer than 45 days.

You’re ready to begin to produce spirits when you’ve received your:

distiller’s licence
approval of plant and process
proper warehouse and warehousekeeper approvals

After production begins

Excise Duty becomes chargeable when spirits have been produced and will not normally be payable until the spirits are taken out of the warehouse. For information on payment procedures, read receive goods into and remove goods from an excise warehouse (Excise Notice 197). We may ask you to pay duty on any losses which are not due to natural wastage or for which there is not an acceptable explanation.

You must complete form W21 Alcohol duties: Quarterly Distillery Return — declaration of materials used and spirits produced return quarterly for each class of spirit you produce, read paragraph 6.3 for more information.

2.3 The business plan

For the manufacture of spirits using a still with a capacity of less than 18 hectolitres (read paragraph 2.7) we’ll always require a business plan to assure us that the production is commercial in nature.

In other cases, a business plan can also help assure us of your suitability for approval, particularly if you are a new distiller without previous or existing licences.

There’s no checklist of what we would expect to see within a business plan as each case will be different. However, we’re expecting to see satisfactory evidence which shows that it’s likely to be a viable business. Information on costings, suppliers, customer base, market research and profit forecasts will all build the picture we’re looking for of a well-considered and potentially successful business. We’ll ask for more information where plans lack enough detail for us to make a decision.

For help and advice read how to write a business plan.

2.4 Distiller’s licence — letter of indication

Where a business is looking to secure necessary finance (for example, to purchase premises), financial institutions have in some cases, asked the applicant for an indication that a distiller’s licence will be granted by HMRC.

Providing we’re content with your plans, we can, on request, issue a letter confirming we’re likely to approve your application based on the information you’ve provided. Before issuing a letter, we expect to see comprehensive business plans and detailed information of the proposed plant and process, read paragraph 2.6 for more information.

We’ll not issue a letter of indication if we’re not satisfied that you’ve demonstrated a genuine business purpose or if we’ve concerns about other aspects of your plan, for example, the security of alcohol once produced. We’ll not issue the final licence if there are changes, or deviations from the original plans.

Once you’ve completed the building or other preparation work that was not ready at the time of application, you should contact us to arrange for final approval.

We’ll close your application if we’ve not heard from you in a reasonable time from issuing the letter of indication, and you’ll need to start the process again if you wish to proceed. It’s your responsibility to contact us.

2.5 Applying for a distiller’s licence

Send your completed form DLA1: application for a distiller’s licence and approval of distillery plant and process to:

HM Revenue and Customs
Excise Processing Teams
BX9 1GL

You must make the application in the name of the person manufacturing the spirits. If you, as a manufacturer, are not also the owner of the premises you can obtain a licence in joint names.

If you intend to produce spirits at more than one set of premises, you must complete a separate application and get a licence for each.

We will not issue a distiller’s licence to produce spirits for your own use.

The production of spirits by a person who is not licensed is an offence for which there are financial penalties. You can avoid a penalty by applying for a licence at the correct time. If you’ve not applied for a licence, you must notify us as soon as possible. We may be able to reduce the penalty. Find information on penalties.

You’ve the right to appeal if we impose such a penalty. For more information read disagree with a tax decision and paragraph 17.

2.6 Approval of plant and process

At the same time as you apply for a distiller’s licence, you must apply for approval of the plant and process you intend to use.

Attach the following information, on a separate sheet, with your application:

address of proposed distillery
plan of premises
full description of the manufacturing process, including size of still
the number and description of the vessels used in the manufacturing process, their capacity and use of all plant
your intended source of raw materials and the range of products you intend to produce
where the product will be stored, including security arrangements (read paragraph 5 for more information on security)

If you’ve asked for a letter of indication (read paragraph 2.4) we still require you to apply for approval of plant and process in as much detail as possible. We’ll refuse your application if you’re not able to provide enough detail.

Our approval of the plant and processes at each distillery may include conditions which we consider are necessary to protect the revenue. These conditions will be set out in our letter of approval and we’ll review them from time to time. We may add to them or vary them if we need to.

2.7 Stills smaller than 18 hectolitres

We may refuse to issue a licence where the largest still to be used has a capacity below 18 hectolitres. However, we’ll consider applications for a distiller’s licence providing you use the still for the commercial production of spirits. You must submit a business plan to support your application for commercial production, read paragraph 2.3).

2.8 Producing spirits with protected geographical indication

If you intend to produce a UK spirit drink with a protected geographical indication, you must apply for verification under HMRC’s Spirit Drinks Verification Scheme in addition to the process described above for obtaining a distiller’s licence and approval of plant and process. Read spirit drinks with a protected geographical indication for more information.

The current spirit drinks with protected geographical indication status in the UK are Scotch Whisky, Single Malt Welsh Whisky, Irish Whiskey, cream and poteen, and Somerset Cider Brandy.

You can apply for the Spirit Drinks Verification Scheme to find out the product specification for each one.

2.9 How HMRC will process your application

We’ll check your application to see if it has been completed correctly and in full. If it’s incomplete, or is in any way unclear, we’ll ask you to supply the missing detail or clarify certain information. Until we’re satisfied with the changes, we will not be able to process your application.

We’ll then perform checks to satisfy ourselves that the information you’ve given is full and accurate and that you are suitable for approval. These will involve checks of our records to find out whether you’ve been compliant with your tax obligations and, in the case of a corporate body, are likely to include checks with Companies House. We may include checks with other government departments and agencies, and with credit reference agencies. We’ll also check the criminal records of applicants for any relevant convictions.

We may also decide that we want to visit your premises to look at your trading activities. We’ll ask you for details about (but not limited to) your suppliers, customers, business plans, accounting and stock control systems, premises and financial viability. For information on what to expect, read compliance checks: excise visits — CC/FS16.

We may refuse your approval if we discover that the information you’ve given to us is untrue or incomplete in any important aspect, and you could be prosecuted or liable to penalties.

If HMRC’s checks do not provide sufficient assurance that you are suitable, we may ask you for more information. Your application will not be processed further until we’ve received and verified this information.

2.10 The fit and proper test

We’ll only grant approval to applicants who can demonstrate that they are fit and proper to carry on a controlled activity. This means HMRC must be satisfied the business is genuine and that all persons with an important role or interest in it are law abiding, responsible, and do not pose any significant threat in terms of potential revenue non-compliance or fraud.

HMRC will assess all applicants (not just the legal entity of the business but all partners, directors and other key persons) against a number of ‘fit and proper’ criteria to establish:

there is no evidence of illicit trading indicating the business is a serious threat to the revenue, or that key persons involved in the business have been previously involved in significant revenue non-compliance, or fraud, either within excise or other regimes — some examples of evidence we would consider are:
assessments for duty-unpaid stock or for other under-declarations of tax that suggest there’s a significant risk associated with the business trading in duty-unpaid alcohol
seizures of duty-unpaid products
penalties for wrongdoing or other civil penalties which suggest a business does not have a responsible outlook on its tax obligations
trading with unapproved persons
previous occasions where approvals have been revoked or refused for spirits production or other regimes (including liquor licensing)
previous confiscation orders and recovery proceedings under the Proceeds of Crime Act 2002
key persons have been disqualified as a director under company law
there are no connections between the businesses, or key persons involved in the business, with other known non-compliant or fraudulent businesses
key persons involved in the business have no criminal convictions which are relevant for example, offences involving any dishonesty or links to organised criminal activity — we will normally disregard convictions that are spent provided there are no wider indications that the person in question continues to pose a serious threat to the revenue (an ‘unspent’ conviction is one that has not expired under the terms of the Rehabilitation of Offenders Act 1974)
the application is accurate and complete and there has been no attempt to deceive HMRC
there have not been persistent or negligent failures to comply with any HMRC record-keeping requirements, for example poor record keeping in spite of warnings or absence of key business records
the applicant, or key persons in the business, have not previously attempted to avoid being approved and traded unapproved
the business has provided sufficient evidence of its commercial viability and credibility — HMRC will not approve applicants where they find that they cannot substantiate that there’s a genuine plan to legitimately trade from the proposed date of approval
there are no outstanding, unmanaged debts to HMRC or a history of duty or VAT not being paid on time
the business has in place satisfactory due diligence procedures covering its dealings with customers and suppliers to protect it from trading in illicit supply-chains, read paragraph 16 for more information about due diligence

This list is not exhaustive. HMRC may refuse to approve you for reasons other than those listed, if they have justifiable concerns about your suitability to be approved.

Question 3

3.  Changes to your address, records and accounts

Accepted Answer

3.1 Amending or changing details of a distiller’s licence or plant and process

You must tell the Excise Processing Teams (see address in paragraph 2.5) if you change your business address. We’ll then issue you with an updated licence. You must also tell us if:

there are any significant changes to the information on the licence, for example, changes to the legal entity or key personnel
you wish to make significant changes to your approved plant and process for example, you want to produce a new category of spirits or install a new still
you cease trading

You do not need to tell us about minor changes such as repairs to pipes — note these in your business records instead.

Changes in ownership

Excise approvals and licenses will not transfer to the new owner of a business where both of the following apply. The:

existing excise approved business is to be sold or transferred as a going concern (including all assets, liabilities, and obligations)
sale is from one legal entity, to be carried on as a business in the name of another legal entity

For example, a sole proprietor might sell to:

another sole proprietor
a partnership
a limited company.

The new owner must:

make sure that any necessary license and approval is in place before the sale or transfer takes place
where required, apply for the necessary approval or license, and be able to demonstrate that they meet the ‘fit and proper’ test described in paragraph 2.10

The new owner should apply at least 45 days before the date they need the approval or license. This is the date the business changes ownership. This is unless HMRC allows otherwise.

They should apply by:

using the forms in this notice
providing detail of the original owner’s approvals or license

Once the original owner is aware of who the buyer will be, they should notify HMRC in writing that they intend to sell their business by contacting Excise and gambling duties enquiries.

HMRC reserves the right to ask for a different application arrangement to the one described in this notice. This may occur where HMRC is satisfied that the new owner has already been found to be fit and proper to hold the excise approval or license in question. An example could be the transfer of an existing distillers warehouse (or whole business) between 2 different authorised warehouse keepers. In such cases HMRC will discuss any revised arrangements directly with the new owner.

At the point that new approvals and license apply, we will cancel those granted to the original owner before the transfer. We’ll co-ordinate with the new and original owners make sure this happens at the point that ownership changes.

New owner obligations

As a new owner, you must be approved to carry out production of spirits and holding spirits without payment of duty as set out in this notice. If you are not approved, then:

any spirits in your possession could be liable to forfeiture
we will assess you for any excise duty due on spirits which you produced or held whilst not approved and licensed
we may issue you with a financial penalty for breaching approval and licensing requirements

Changes in an approved limited company’s ownership

A limited company’s existing approvals or licenses will remain in force if the actual approved legal entity remains the same after a change of ownership. For example, this could occur following a complete transfer of company shares.

If we have concerns that the new owner is not fit and proper we will consider:

cancelling the existing approval and license of the limited company
adding conditions and restrictions to the approval or license to limit any new risk identified

We advise new owners to contact HMRC for advice before the change of ownership. We ask you to be ready to share existing approval information held by that company.

If you are unsure whether you need to make a new application, contact Excise and gambling duties enquiries in advance of any sale or transfer

Changes to persons with significant control and other key persons in a limited company

In this notice, a person with significant control (PSC) is someone who holds:

more than 25% of shares in the company
more than 25% of voting rights in the company
the right to appoint or remove persons from the board of directors

You must tell HMRC where there is:

a significant partial sale in shares, creating a new person with significant control
any change to directors and company officials

If we have concern following any such, change, we will consider:

cancelling the existing approval and license of the limited company
adding conditions and restrictions to the approval or license to limit any new risk identified

If you are unsure whether you need to make a new application, contact Excise and gambling duties enquiries in advance of any sale or transfer.

Financial security required by HMRC

The new legal entity must make sure that any financial securities required are in place when they take over the business.

3.2 Revoking a licence, withdrawal of plant and process approval

We may revoke your distiller’s licence if you cease to manufacture spirits.

We may withdraw, vary or add conditions to approval of plant and process with reasonable cause.

3.3 Keeping records and accounts

For information on record keeping, read Excise Notice 206: revenue traders’ records.

The following requirement has the force of law and is made under regulation 6 of the Revenue Traders (Account and Records) Regulations 1992.

You must keep records of all your spirit production. This includes information on processes and operations such as:

fermentations
distillations, including the start and finish of each distillation period and any process or stage of the process in the manufacture of spirits
deliveries to warehouse

Your normal business records should be enough, but we may ask you to modify them if needed.

3.4 Format of records and accounts

There’s no prescribed format and records may be electronic or written — but they must be:

accurate and kept up-to-date
readily accessible to us
kept for at least 6 years from the date of the last entry — if this causes you storage problems, involves you in undue expense or causes you other difficulties, contact the helpline

Your records must be available for inspection at all reasonable times.

3.5 Other records to keep

The following requirement has the force of law and is made under regulation 6 of the Revenue Traders (Accounts and Records) Regulations 1992.

You must keep all records and documents relating to:

stock
handling
purchases
sales
imports
exports
yeast slurry

In addition, we may also wish to look at:

profit and loss and trading statements
management accounts and reports
balance sheets
internal and external auditors’ reports
any record maintained for a business purpose

We’re aware that much of the information we have access to is confidential and we’ll take great care to respect your confidentiality.

3.6 Recording breakdowns or accidents

The following requirement has the force of law and is made under regulation 6 of the Revenue Traders (Account and Records) Regulations 1992.

Any incidents which affect operations, for example, a breakdown of plant, must be recorded accurately in your business records.

Question 4

4.  Duty stamps

Accepted Answer

Producers and bottlers of spirits destined for the UK market should be aware of the requirements for the duty stamping of retail containers. Read Excise Notice DS5: UK Duty Stamps Scheme for information.

Question 5

5.  Security and construction of premises and plant

Accepted Answer

5.1 Security responsibilities

You are responsible for the security of the spirit until the duty is paid.

We’ll check to make sure your security systems protect the revenue. You must pay duty on any losses you cannot explain.

5.2 Ensuring adequate security

The list gives some ideas of what we would normally expect.

Area	Security must include	Regularly demonstrated by
Distillery site	Perimeter and building security which deters casual entry and identifies signs of forced entry	Security reviews
Still room and distiller’s warehouse	Regular checks of vessels and plant and have restricted access	Management checks to ensure any lapses in security are put right
Vessels and plant	Measures to secure all vessel openings are locked or sealed and that signs of tampering or pilferage do not go unnoticed	Security reviews and management checks
Vessels and plant	Technology of a high standard which controls access to all areas and vessels on the site	Security reviews and management checks

5.3 Requirements for individual items of plant

We expect all plant to be:

accessible
readily identifiable
with the exception of working stills, capable of being opened as required for our inspection

Also, all the following are gauged and calibrated, with calibration tables readily available:

wash backs
feints receivers
spirit receivers

5.4 Marking plant and vessels

There’s no requirement to mark particular items, however we expect the use of plant and vessels to be identifiable in your business records.

5.5 Making alterations, repairs or carrying out maintenance

You do not need to inform us if you carry out maintenance or repairs or make minor alterations.

You’ll only need to inform us directly if you wish to make significant changes to your approved processes or schedule of plant (read paragraph 3.1).

Question 6

6.  Manufacturing operations

Accepted Answer

6.1 Distillation periods

These are accounting periods for the manufacture of spirits. You must carry out all manufacturing in these periods. A period is usually between a week and a month. If you need a longer period you should contact the helpline. You must specify the start and finish dates of each period in your records. If you manufacture more than one class of spirits (read paragraph 6.2) you must specify separate periods for each class of spirit. These periods may run simultaneously.

Every distillation period should be clearly identifiable in your business records.

Until you’ve taken separate accounts, you must not mix spirits produced in different periods.

6.2 The ‘classes of spirits’

On form W21 Alcohol duties: Quarterly Distillery Return — declaration of materials used and spirits produced there are 8 categories listed:

malt spirits
grain spirits
neutral spirits of agricultural origin
neutral spirits of non-agricultural origin
spirits produced from beer
spirits produced from wine or other fermented products (previously known as made-wine)
spirits produced from cider or perry
other

6.3 Submitting a production return

You must complete a quarterly return, form W21 Quarterly Distillery Return — declaration of materials used and spirits produced at the end of March, June, September and December. You’ll need to complete a separate return for each class of spirits you produce. The form W21 details how to complete the return itself.

We give each distillery a unique 5-digit identifying number. We’ll notify you of your number and you should use this on your quarterly return.

If you manufacture more than one class of spirits we’ll view this as more than one distillery. We’ll allocate a unique number for each class of spirits which you produce, for example you’ll receive one number for malt spirits and another for grain spirits if you produce both. You must complete your quarterly return (with the correct identifying number) and submit it to the address on the form within 14 days of the end of the calendar quarter.

6.4 Submitting a production return when no spirits have been produced

Even if you’ve not produced spirits in the quarter concerned you must still make a return.

6.5 Signing the return

Returns must be signed by:

you (as the proprietor)
a partner or director
the company secretary

If this is not possible, you can allow someone to sign the return on your behalf. This must be in writing:

in a letter of authorisation to the individual concerned
contained in their job description
contained in your management control manual
in some other form contained within your business records

6.6 Accuracy of returns

You can avoid a penalty by checking that you’ve given complete and accurate information in your W21 return. You may be liable to a penalty if your return is inaccurate and, as a result, you do not pay enough duty on removals from warehouse (on form W5 Remittance advice for alcohol goods or form W5D Deferment advice for alcohol goods). If you’re aware you’ve made a mistake on your return, you must notify us as soon as possible. We may be able to reduce the penalty.

If you deliberately make a false return, you may face prosecution for the offence and incur a heavy penalty.

For information on penalties, read penalties: an overview for agents and advisers.

You have the right to appeal if we impose such a penalty read disagree with a tax decision and paragraph 17.

6.7 Restrictions on the manufacturing processes

When you manufacture spirits you must:

use only those processes for which you’ve received approval
comply with any conditions we specify including, if applicable, those relating to inward processing on imported cereals

If you wish to change an existing process, or use a new process you must contact the Excise Processing Teams, read paragraph 2.5 for more information. You must have our written approval before introducing any changes to your processes.

6.8 Taking production samples

You may take duty-unpaid samples of wort, wash, feints and spirits for the purposes of:

quality control
strength testing
scientific research
reference
other production-related analysis

However, you must:

note the samples taken in your business records
keep the quantity to the minimum necessary for the purpose
label the samples as ‘sample’
label samples of spirits, ‘duty-unpaid sample — not for sale’
destroy samples no longer required
keep records of their use and disposal

6.9 Duty-suspended receipt of wash and feedstock for use in spirits manufacture

If your premises are covered by an excise warehouse approval (granted under section 92 of the Customs and Excise Management Act 1979), you may receive and store in duty suspense, wash and feedstock from the premises of a:

registered cider maker
licensed wine producer
registered brewer

6.10 Producing spirits for experimental purposes

There is no exemption from the requirements covering spirits production for anyone seeking to manufacture spirits for experimental purposes (for example, to use in the making of a flavoured gin before deciding whether to sell the product).

All spirits producers must have a distiller’s licence, approval of plant and process, warehousekeeper authorisation and warehouse approval as per the information earlier in this notice.

As a choice, producers may wish to consider using duty-paid plain spirit and adding flavourings separately.

Question 7

7.  Measuring wort, wash, gravity and alcoholic strength

Accepted Answer

7.1 Requirements in respect of wort, wash and gravity

The following requirement has force of law and is made under regulation 6 of the Revenue Traders (Accounts and Records) Regulations 1992.

You must keep an accurate record of the quantity and gravity of wort and wash collected.

The quantity and gravity of wort and wash should be measured using recognised industry methods.

7.2 Measuring the quantity of wort, wash and gravity

You should use any industry-recognised equipment, in accordance with the manufacturer’s protocol.

7.3 Instruments for measuring alcoholic strength: criteria and use

Instruments must comply with schedule 2 (1) of the Alcoholic Products (Excise Duty) Regulations 2023.

Automatic densimeters must measure density according schedule 2 (1) of the Alcoholic Products (Excise Duty) Regulations 2023.

The 2 main criteria are:

the density must be directly measured as ‘density in air’ not ‘density in vacuum’ and then converted to ‘density in air’
at the time the measurement is taken, the temperature of the liquid must be 20°C — the measurement cannot be taken at a different temperature and converted to the equivalent density at 20°C

The automatic densimeter must carry out density measurements with accuracy and precision. All of the approved densimeters have been 5-decimal place machines, and when used according to the operator’s instructions, have proved to be accurate and precise enough for our purposes.

Some machines can convert the density of a liquid to the alcoholic strength from an internal look-up table. If you select this option, the machine must use the Official Laboratory Alcohol Tables to convert the density in air value to an alcoholic strength. For a copy of the table write to the Alcohol Policy Team at the address in the ‘Comments or suggestions’ section at the end of this notice.

7.4 Alcoholic strength

This section applies to all alcoholic products:

entirely manufactured in the UK (sometimes referred to as domestically produced)
imported into the UK as finished products
imported into the UK as bulk products and bottled here
imported into the UK as bulk products and used as ingredients in a final product made in the UK (for example, bulk wine imported and used to make a domestically produced ‘other fermented product’)

7.4.1 What alcoholic strength means for duty purposes

Alcoholic strength is the percentage of alcohol by volume (ABV) in the product measured at 20°C. For duty purposes, you should round this down to one decimal place. For example, 7.59% ABV becomes 7.5% ABV.

7.4.2 Alcoholic strength for duty purposes

It’s mandatory for prepacked products to include the strength of an alcoholic product either:

directly on the container
on a label attached to the container

For duty purposes the labelled strength is the strength of the alcoholic products in most cases.

If there’s no label strength (for example, on a very old bottle,) you must use the strength on any document relating to the container. If there is no other documentation, you should use the actual strength method (read section 9.5).

7.4.3 Cask conditioned products

Cask conditioned products, including bottle-conditioned products and any other unfinished products, will continue fermenting after removal from production premises. This will result in an increase in strength. You must account for duty on the strength at which you expect the product to be when it is consumed. This is also the strength which would be shown on the label or invoice or delivery note.

For duty purposes, the strength of the cask conditioned product is the greater of one of the following the:

final strength the product is expected to have when sold
strength shown on the label of the product
strength shown on any invoice related to the product
strength shown on any delivery note relating to the product
strength shown on any other document issued in relation to the product

7.4.4 Measuring strength

You can use any method to measure the strength of a product, if your chosen method produces a result equal to, or greater than that described in Schedule 2 of the Alcoholic Products (Excise Duty) Regulations 2023.

7.4.5 The actual strength method

This is a scientific measurement taken using the process described in Schedule 2 of the Alcoholic Products (Excise Duty) Regulations 2023. HMRC will accept any method that measures strength as long as it’s equal to, or greater than that described in Schedule 2.

7.4.6 Due care

This section has force of law under regulation 3(7) of the Alcoholic Products (Excise Duty) Regulations 2023.

You must take due care to make sure the strength used to calculate the duty accurately reflects the actual strength of the product. If you have not done this, the strength will be worked out using the actual strength method.

If you’re a UK producer, you must continuously monitor and record ABV results. These will normally fall randomly on either side of the target strength which will be the declared strength. The average of your results should be close to the target strength.

Occasionally the ABV can vary, but as long as you take appropriate action to return the strength of the product to within its normal specification, due care will have been demonstrated. You must keep records of action taken to maintain product strength within control limits.

For imported products, you must make sure that the ABV of your products is labelled according to any relevant labelling legislation. For example, the provisions in Annex XII of the Food Information to Consumers Regulation or (for wine of fresh grape) Article 44 of EU Regulation 2019/33 (as far as these apply as retained EU law).

Your commercial due diligence should make sure that the:

products you import conform to legal specifications
ABV on the label conforms to the tolerances specified in the relevant labelling rules for each product category

For cask conditioned products, in addition to these actions, you must regularly monitor and record the actual strength of a quality control sample of cask and bottled conditioned products at the expected time of consumption. This is to establish its alcoholic strength. The method and frequency of checking is up to you, but you must be able to satisfy HMRC of the accuracy of your results.

7.4.7 How we will check accuracy

For UK-produced products, HMRC officers will examine your testing results and records of actions taken to keep declared strength in line with actual strength. If the results have consistently fallen above your target, we’ll want to confirm that action was taken as soon as the problem was identified to bring the process back into control or to change the declared ABV.

For imported products, HMRC officers will look at your commercial due diligence. If the ABV is consistently above the declared ABV by an amount greater than the permitted tolerances, we’ll want to see an action plan to bring the production or labelling processes into alignment.

For either imported or UK produced products , if you’ve failed to take appropriate action, an assessment may be raised for the additional duty due.

7.4.8 Dispute over the strength

HMRC officers can take samples of product which will be analysed using the method described. The analysis result will establish the actual dutiable strength of the product.

The following is taken from Schedule 2 of the Alcoholic Products (Excise Duty) Regulations 2023:

take a representative sample and, after clearing it of sediment and gas in an approved manner, a definite quantity by measure at the temperature of 20°C is made alkaline by the addition of calcium hydroxide, and then distilled
make up the distillate at the temperature of 20°C with distilled water to the original measure of the quantity before distillation
ascertain the strength of the distillate by determining its density in air at the temperature of 20°C by means of a pycnometer
the strength of product is the percentage of alcohol by volume in the ‘Laboratory Alcohol Table’ which corresponds to the density determined by this method — where the density falls between 2 consecutive numbers in the table the strength will be determined by linear interpolation

Where a result achieved by this method is rendered inaccurate by the presence of substances other than alcohol, that method will be adjusted for the purpose of producing an accurate result.

Question 8

8.  Low wines, feints and fusel oil

Accepted Answer

8.1 Disposal and destruction of feints

Normally you’ll carry feints forward from one manufacturing period to another. If you’ve feints which you no longer wish to use in the manufacture of spirits, these should be isolated and an account taken of them, and then they should be warehoused or destroyed. Your records must show what you’ve done with the feints.

8.2 Re-distillation of low wines, feints and spirits

You may re-distil low wines, feints and spirits at any time.

Record the details of operations to re-distil low wines, feints and spirits in your business records.

8.3 Removal of fusel oil

You may remove any fusel oil which has:

separated from the feints in the feints receiver
collected in oil traps

You must measure the quantity and strength of the fusel oil before you dispose of it and record the details in your records. We do not charge duty on fusel oil which is below 8.7% alcohol by volume, but you must be sure that no spirits or feints are mixed with the oil. If you find it contains more than 8.7% alcohol by volume, it must be ‘washed’ so that the alcohol content is reduced to 8.7% or below before it’s removed from the distillery.

If the strength of any fusel oil is greater than 8.7% alcohol by volume, the whole product is liable to Excise Duty at the spirits rate.

If you keep fusel oil recovered from the distillation of materials entered to inward processing in the community, it may be chargeable with Customs Duty.

Fusel oil used as a heating fuel is not subject to Excise Duty. Read motor and heating fuels general information and accounting for Excise Duty and VAT (Excise Notice 179) for more information.

Question 9

9.  Accounting for spirits and warehouse vat

Accepted Answer

9.1 Accounting for the spirits produced

The following requirement has the force of law and is made under regulation 6 of the Revenue Traders (Accounts and Records) Regulations 1992.

You must keep a record of the spirits you’ve produced. The record must include the:

date and time
spirits receiver or other vessel
dip or gauge reading
temperature and hydrometer readings
quantity of spirits, adjusted to a temperature of 20°C, with details of bulk volume, strength, and litres of alcohol produced

9.2 Warehouse vat

You must immediately warehouse spirits you’ve produced once you’ve taken account of them (paragraph 10). If your spirit receiver is additionally approved as a warehouse vat, we’ll consider the spirits to have been warehoused as soon as the account has been taken and declared in your records.

Where your spirits receiver is not approved as a warehouse vat, the spirits collected must be removed immediately after the taking of the account. In both instances, the receiver must be empty before you put in any newly produced spirits.

You may request approval for your spirits receiver to be a warehouse vat as part of the application for approval of plant and process (paragraph 2.6 ).

9.3 Accounting for remnants in the spirits receiver

Where a remnant remains you should take account of it in the normal way and enter the details in your records.

Question 10

10.  Warehousing

Accepted Answer

10.1 General

The type of warehouse a distiller may provide for storing spirits produced at their own distillery is known as a ‘distiller’s warehouse’. Approval of a distiller’s warehouse is under section 82 of the Finance Act 2023 — for details on how to apply to operate a distiller’s warehouse read paragraph 10.2 in this notice.

The operations that may be carried out in a distiller’s warehouse are very limited and do not extend to the same range that may be carried out in a general storage and distribution warehouse (read registration and approval of excise goods held in duty suspension (Excise Notice 196). However, they include the bottling of spirits produced at the distillery of manufacture.

Spirits produced by a third-party may not be stored or processed in a distiller’s warehouse. They must be stored or processed in an excise warehouse approved under section 92 of the Customs and Excise Management Act 1979 — read registration and approval of excise goods held in duty suspension (Excise Notice 196) for more information.

Spirits produced by a third-party distillery may not be stored or processed in a distiller’s warehouse which is not directly connected to the production distillery.

You may not receive, hold or move duty-suspended excise goods outside the terms of your warehouse approval.

10.2 Applying for authorisation as an excise warehousekeeper and for a distiller’s warehouse

To store spirits you’ve produced in duty suspense you must:

be authorised as an excise warehousekeeper — using form EX61
have approval for a distiller’s warehouse — using form EX69

Send your application to the Excise Processing Teams (address in paragraph 2.5 ) at least 45 working days before you wish to begin production.

You should include both the:

10.3 Distiller’s warehouse: providing a financial guarantee

We no longer routinely require a premises guarantee but we may call for one where there’s a risk to the revenue.

Where we do require one, the level of guarantee required for a distiller’s warehouse is calculated by reference to the potential average month-end duty liability on the spirits produced by the distillery that are stored in the distiller’s warehouse (meaning the throughput).

Refer to the table in paragraph 4.5 of registration and approval of excise goods held in duty suspension (Excise Notice 196) to establish the level of guarantee required. For example, a distiller’s warehouse with a proposed or current month-end stockholding of £3 million would require a guarantee of £250,000. One with a month-end stockholding of £100,000 does not have to provide a guarantee.

Reductions apply to the level of guarantee for good compliance. The guarantee required is reduced by 50% after 2 years of good compliance. After a further 2 years of good compliance, it’s reduced to zero (paragraph 4.5 of registration and approval of excise goods held in duty suspension (Excise Notice 196) refers).

If we require a premises guarantee for a new business, its initial guarantee will be based on anticipated levels of production and stockholding. HMRC will review the guarantee level on a regular basis to make sure it reflects actual production and stockholding.

To apply for a financial guarantee, you must contact HMRC’s Financial Securities Centre (FSC). Read paragraph 4.5 of registration and approval of excise goods held in duty suspension (Excise Notice 196) for more information.

10.4 Specific requirements to follow when storing spirits in a third-party warehouse

It’s possible to remove spirits from a distiller’s warehouse to a third-party warehouse (for example, to an independent maturation warehouse).

If you wish to store spirits in a third-party warehouse, you’ll need to register as an owner of warehoused goods under regulation 5(1) of the Warehousekeepers and Owners of Warehoused Goods Regulations 1992. Read receive goods into and remove goods from an excise warehouse (Excise Notice 197) for more information on moving excise goods.

To apply for authorisation to store spirits in a third-party warehouse you must complete form EX60. More information is available in section 5 of registration and approval of excise goods held in duty suspension (Excise Notice 196).

10.5 Moving alcohol in duty suspension

If you intend to move alcohol in duty suspension, you must register for the Excise Movement Control System. You can find full information on this in receive goods into and remove goods from an excise warehouse (Excise Notice 197).

Question 11

11.  Duty

Accepted Answer

11.1 Point at which Excise Duty is chargeable on spirits, and how to pay it

Excise Duty becomes chargeable following distillation or manufacture of spirits in any other way. It’s not normally payable until the spirits are taken out of warehouse storage (for information on duty payment procedures and worked examples of the Excise Duty calculation for spirits, read receive goods into and remove goods from an excise warehouse (Excise Notice 197)).

We may ask you to pay duty on any losses, which occur at your distillery or while transferring spirits to a warehouse, which are not due to natural wastage or for which you do not have an acceptable explanation.

11.2 The duty charge

It’s normally based on the litres of pure alcohol contained in the spirits and any feints produced less the litres of pure alcohol in any feints brought forward from the previous period. This is known as the actual charge.

11.3 Less spirits produced than expected

You should investigate the reasons why this has happened. Your business records should show the steps you’ve taken to look into the matter and your findings. If, having completed your investigations, you’ve found no satisfactory explanation for the loss, then you should provide a written explanation of what has happened to the excise written enquiries team. We may assess for duty on the loss.

11.4 The rate of duty on spirits

Find out the rate of duty on spirits so you can work out how much Alcohol Duty you need to pay.

Read receive goods into and remove goods from an excise warehouse (Excise Notice 197) for examples of the duty calculation on spirits.

11.5 Mixing of alcoholic products

What mixing means

It means mixing 2 or more alcoholic products together. This includes mixing 2 of the same type of alcoholic products, for example 2 different brews of beer.

Mixing restrictions

You can only mix 2 or more alcoholic products together if:

the mixing takes place before the Excise Duty point and the products are mixed either in an excise warehouse or under a relevant alcoholic products production approval granted by HMRC, for example a distillers licence
the Alcohol Duty on each product being mixed has been paid, are all the same alcoholic strength and all products being mixed are the same type, like cider or beer
the Alcohol Duty on each product being mixed has been paid, and that amount is equal to or exceeds the amount of duty that would, if the mixing had taken place before the Excise Duty point, have been chargeable on the resulting mix
the Alcohol Duty on each product being mixed has been paid, the resulting mix is intended for consumption on the premises on which the mixing takes place

Post-duty point dilution of alcoholic products

You cannot mix water or any other substance with alcoholic products on which Alcohol Duty is chargeable if the:

mixing takes places after the Excise Duty point
resulting product is intended for sale
mixing had taken place immediately before the Excise Duty point, the amount of Alcohol Duty would have been greater than the amount actually payable.

Mixing and diluting at the point of sale

The following requirements have force of law and are made under section 86(5)(c) of Finance (No.2) Act 2023

Mixing of duty paid products for consumption on the premises must be either:

undertaken by the customer from the separate drinks provided
provided by the server at the specific request of a customer from separate duty paid alcoholic products

This allows for the provision of drinks like lager and bitter mixes or cocktails on retail premises.

Record keeping

Your own commercial records will be acceptable if they include the date of mixing and the quantity, type and alcoholic strengths of products you mix.

Question 12

12.  UK spirit drinks with a geographical indication

Accepted Answer

Certain UK spirit drinks, for example, Scotch Whisky, have geographical indication protection.

This means that relevant authorities must verify that any spirit drink with a protected geographical indication complies with specific conditions set out in the product’s relevant product specification. The costs of providing this verification must be paid by the manufacturers of the spirit drink.

HMRC is the designated verifying authority for UK spirit drinks with a protected geographical indication. If you produce a UK geographical indication spirit drink, you must apply to us for verification of your processes. You can read further technical guidance about applying for the Spirit Drinks Verification Scheme. For general queries email: enquiries.sdvs@hmrc.gov.uk.

Question 13

13.  Certificates of age and origin

Accepted Answer

Certificates of age and origin attest to the authenticity of UK produced spirits. HMRC issues these to support exporters and producers of UK manufactured spirits and facilitate entry of their product into overseas markets.

The majority of issued certificates are in respect of Scotch Whisky exports. The certificates are an essential part of the industry’s efforts to protect Scotch Whisky in overseas markets from counterfeiting.

13.1 Applying for certificates of age and origin

HMRC issues certificates of age and origin to UK applicants who are able to provide a satisfactory audit trail of the origin of the product. This is restricted to distillers and brand owners and manufacturers and holders of goods in duty-suspense.

We may also issue certificates of age and origin to overseas applicants for spirits previously consigned which are being sent on to a further overseas destination (for example, from the UK to France to Taiwan), providing the applicant provides a certificate of non-manipulation and also holds satisfactory documentary evidence of the spirits’ origin.

13.2 Certificates of age and origin

The following certificates are currently in use:

C&E 94 (USA)
C&E 94D (Japan)
C&E 94H (Singapore)
C&E 94J (Taiwan)
C&E 94L (Philippines)
C&E 96 (General use) — is for general use and is not product or destination specific
C&E 96A (Canada) — is for Scotch Whisky and is destination specific

13.3 Charge for certificates of age and origin: how to apply

There’s a charge for certificates.

For details of the current costs when you wish to order certificates email: certificates.sdvs@hmrc.gov.uk.

Question 14

14 Exports  of small producer spirits

Accepted Answer

If you export duty suspended spirits you’ll need to make sure the consignee is authorised to receive the spirit in advance of delivery or exportation.

14.1 Small producers in Great Britain and Northern Ireland exporting spirits to outside the EU

If the country you are exporting to operates a small producer’s scheme for spirits, the consignee may ask you to provide a certificate, endorsed by HMRC, that the spirit you’re exporting is small producer spirit distilled in the UK. This is so they can establish in advance of the importation to their country that the producer in the UK and the spirit is eligible under their rules. It’s your responsibility to be aware of the rules and production volume limits of the small producer scheme for spirits in the country you are exporting to, so that their requirements are met.

If a certificate is required, you’ll need to make a self-declaration of your production volumes which HMRC will certify. The following process applies:

copy the certificate template shown at section 14.3 in this notice, and paste or save as a word document
complete the first part of the document, then print and sign it
scan the document and attach to an email
send the email to: nru.alcohol@hmrc.gov.uk
the Excise Processing Teams will validate by completing the ‘Certification — For Official Use’ part of the document and return it to you

The process is temporary until a new print and post iform is available on GOV.UK.

You’ll need to use the Excise Movement and Control System (EMCS) when moving spirits in duty-suspension to the place of export.

The following statement that spirit is ‘small producer spirit’ will be required in box 17 of the electronic administrative document (EAD).

‘It is hereby certified that the product described has been produced by an independent small distillery.’

The annual production of alcoholic beverages of the small independent producer shall be declared in box 17n of the administrative document.

The above statement will let the person who removes the spirit from duty-suspension know that the spirit is small producer spirit.

A movement guarantee is required for exports.

For more information on deliveries and exports through EMCS, read receive goods into and remove goods from an excise warehouse (Excise Notice 197).

14.2 Small producers in Northern Ireland moving spirits in duty suspense to the EU

If the country you are moving spirits to operates a small producer reduced duty rate for spirits you will need to provide information on EMCS to show that the spirits meet the small producer requirements. In box 17 of the eAD the following statement that spirit is ‘small producer spirit’ will be needed:

‘It is hereby certified that the product described has been produced by an independent small distillery.’

The annual production of alcoholic beverages of the small independent producer shall be declared in box 17n of the administrative document.

A movement guarantee is required. For more information on deliveries through EMCS, read receive goods into and remove goods from an excise warehouse (Excise Notice 197).

14.3 Small producer spirit export declaration

Production capacity certification for the removal of small producer spirit from the UK

I certify that the below mentioned producer (enter producer name and address as per producer certificate):

XXX XXX XXX XXX

Excise number: (enter excise number as per producer certificate)

Departmental Trader Registration Number (DTRN) : (enter DTRN as per producer certificate)

Meets the cumulative conditions of the following criteria:

the producer has an annual commercial production of (enter amount) hectolitres of spirit
the producer is legally and economically independent of all other producers
the producer uses production equipment that is physically distinct from all other producers
the producer does not produce spirit under licence

Full name: …………………………

Signature: …………………………

Date: ………………..

Certification — For Official Use

I certify that the above declaration is consistent with the production records for the year ending 31 January 20XX, of the above-mentioned producer.

HMRC Officer Full Name: …………………………

HMRC Address: …………………………………………………………………………………………………………….. ……………………………………………………………………………………………………………..

Signature of HMRC Officer: …………………………

Date: ………………..

Official HMRC Stamp

Question 15

15.  Spirits rectifiers and compounders

Accepted Answer

15.1 Overview

It is no longer a requirement to hold a licence to rectify or compound duty paid spirits.

If, as a result of rectifying or compounding duty paid spirits, there is an increase in the amount of duty that would have been payable had the process been carried out before the duty point, the operation must take place in an excise warehouse.

Anyone rectifying or compounding duty suspended spirits must do so in a warehouse with appropriate approvals.

15.2 Further requirements as a rectifier or compounder

If you are operating in an excise warehouse you must meet certain requirements. These are set out in registration and approval of excise goods held in duty suspension (Excise Notice 196) and receive goods into and remove goods from an excise warehouse (Excise Notice 197).

Question 16

16.  Alcohol Wholesaler Registration Scheme

Accepted Answer

A business buying alcohol must check the alcohol wholesaler approval of the supplier. You may also be required to register for the Alcohol Wholesaler Registration Scheme if you sell duty-paid alcohol to another business.

You should read Excise Notice 2002: Alcohol Wholesaler Registration Scheme to see if you’ll need to apply for approval.

Question 17

17.  The due diligence condition

Accepted Answer

17.1 Definition of due diligence

Due diligence is the proper reasonable care a company exercises when entering into business relations or contracts with other companies, and how it responds in a deliberate, reflexive manner to trading risks identified.

For information on due diligence, read Excise Notice 2002: Alcohol Wholesaler Registration Scheme.

Question 18

18.  Review and appeal procedures

Accepted Answer

18.1 Disagreements with decisions made

When we make a decision that you can appeal against, we’ll tell you and offer you a review. We’ll explain the decision and tell you what you need to do if you disagree with, for example:

the amount of an assessment
the issue of a civil penalty
a decision specifically connected to the relevant duty

You’ll usually have 3 options. Within 30 days you can:

send new information or arguments to the officer you’ve been dealing with
have your case reviewed by a different officer
have your case heard by an independent tribunal

A different officer from the one who made the decision will handle the review. If you prefer to have an independent tribunal hear your case, you must write directly to the Tribunals Service.

18.2 Time limit for a review

If you want us to review a decision, you must write to the person who issued the decision letter within 30 days of the date of that letter. We’ll complete our review within 45 days, unless we agree another time with you.

You cannot ask the tribunal to hear your case until 45 days (or the time we agreed with you) has expired, or we’ve told you the outcome of the review.

If you’re not satisfied with the review’s conclusion, you have 30 days within which to ask the tribunal to hear your case.

If we cannot complete our review within 45 days, or any time we agreed with you, we’ll ask you whether you’re willing to agree to an extension so that we can complete the review. If you do not agree to an extension, the review is treated as concluding that the decision being reviewed is upheld.

We’ll write and tell you this: you then have 30 days from the date of that letter to ask the tribunal to hear your case.

18.3 Information to include in a request for review

Your request should set out clearly the full details of your case, the reasons why you disagree with us and provide any supporting documentation. You should also state what result you expect from our review.

18.4 Appeal to independent tribunal

If you do not want a review, you may appeal to an independent tribunal. You need to send your appeal to the Tribunals Service within 30 days of the date on the decision letter.

18.5 More information

Find information about how to get a review of an HMRC decision.

You can also find more information about how to appeal on the Tribunals Service website or by telephone: 0300 123 1024.

Question 19

Your rights and obligations

Accepted Answer

Read the HMRC Charter to find out what you can expect from us and what we expect from you.

Question 20

Help us improve this notice

Accepted Answer

If you have any feedback about this notice, write to:

HM Revenue and Customs
Alcohol Team
4th Floor
Trinity Bridge House
2 Dearmans Place
Salford
M3 5BS

You’ll need to include the full title of this notice. Do not include any personal or financial information like your VAT number.

If you need general help with this notice or have another question, contact the helpline.

Question 21

Putting things right

Accepted Answer

If you’re unhappy with HMRC’s service, contact the person or office you’ve been dealing with and they’ll try to put things right.

If you’re still unhappy, find out how to complain to HMRC.

Question 22

How HMRC uses your information

Accepted Answer

Find out how HMRC uses the information we hold about you.