This notice explains the effects of the law and regulations covering the production, storage and accounting for duty on cider and perry.
This notice cancels and replaces Notice 162 cider production (February 2017). Details of any changes to the previous version can be found in paragraph 1.2 of this notice.
Published: 1 April 2014
Updated: 20 September 2017
- This notice has been updated at 3.2 to advise of the new online form service. The CITEX written enquiries team address for postal enquiries has also changed at paragraphs 5.5, 8.3.6 and 11.11. The telephone number for the HMRC Orderline and link to information on how to appeal to the tribunal at paragraph 27.5 have changed.
- Section 2.4 of the notice has been updated to advise you must register for the Alcohol Wholesaler Registration Scheme if you sell duty paid alcohol to another business and clarifies when a cider maker won’t need to register for the scheme.
- Changes to paragraph 3.6 to inform that new application may take up to 45 working days to process and changes to current registration may take up to 15 working days.
- The postal address has changed, paragraphs 1.2, 3.2, 3.6, 3.11 and 4.3 have been updated to reflect changes effective from December 2016.
- Notice 162: cider production has been updated
- Various updates including the change of address for the National Registration Unit, requirements to register and clarifications.
- First published.