Notice

Production, distribution and use of denatured alcohol (Excise Notice 473)

Updated 14 February 2024

1. Introduction

1.1 About this notice

This notice explains what HMRC require when denatured alcohol is produced, distributed and used in the UK. Denatured alcohol is alcohol that has been made unsuitable for drinking by the addition of denaturants.

1.2 How to get advice

If you need any advice, or any of the forms and notices referred to in this notice, contact our Excise Enquiries team.

1.3 Technical terms in this notice

Technical terms are explained in either the glossary or body of the notice.

1.4 Parts of this notice that have the force of law

The law states that some detailed rules may be set out in notices published by HMRC. Sections 9.5, 14.2 and 14.3 have a force of law.

2. Classes of denatured alcohol

2.1 The classes of denatured alcohol

There are 3 approved classes of denatured alcohol in the UK:

• completely denatured alcohol (CDA)

• industrial denatured alcohol (IDA)

• trade specific denatured alcohol (TSDA)

2.2 Completely denatured alcohol (CDA)

CDA is the most heavily denatured alcohol. The standard formulation for CDA produced in the UK is with every 100 parts by volume of alcohol mix 3 parts by volume of isopropyl alcohol, 3 parts by volume of methyl ethyl ketone and one gram of denatonium benzoate.

2.2.1 Information for Northern Ireland

CDA made in an EU member state, in accordance with a CDA formulation of that member state, must be accepted in Northern Ireland free of duty. The approved formulations of CDA for all member states are prescribed in Commission Regulation (EC) No. 3199/93 and are listed in section 16.

2.3 Use of purple dye in CDA

Prior to 1 July 2013, the formulation of CDA included methyl violet dye. The inclusion of the dye is no longer mandatory in the CDA prescribed formulation. However, some users may still want to have the purple dye included.

A purple dye may be added if required and the mixture will still be treated as CDA.

2.4 Industrial denatured alcohol (IDA)

Industrial denatured alcohol is the grade of denatured alcohol designed for industrial use. It consists of 95 parts by volume of alcohol and 5 parts by volume of wood naphtha, or a substitute for wood naphtha.

Where a substitute for wood naphtha is used, the volume mixed with every 95 parts of alcohol may be less than 5 parts if:

• the resulting mixture contains the other substances that we approved, when we approved the substitute for wood naphtha in the proportions that we specify

• the proportion of the marker in the resulting mixture is, in the case of:

  • methyl alcohol, not less than 36 parts per thousand

  • tertiary butyl alcohol, not less than one part per thousand

  • other markers approved by us, not less than the proportion specified by us when we approved that marker

Information for Northern Ireland

Denatured alcohol that is not CDA must be accepted in Northern Ireland free of duty if it meets both of these conditions:

• it was made in an EU member state in accordance with a formulation of that member state

• it is incorporated into a product that is not for human consumption

2.5 Trade specific denatured alcohol (TSDA)

Trade specific denatured alcohol formulations are types of denatured alcohol approved to meet specific trade needs. There are, at the time this notice was published, 12 approved formulations of trade specific denatured alcohol, all with different specific approved uses. These uses are given in section 18.

To check the list is up to date, contact the Excise Enquiries team.

2.6 Wood naphtha and wood naphtha substitutes

Natural wood naphtha is made from the distillation of wood. Natural wood naphtha is not widely available, but substitute wood naphtha (with the same properties as natural wood naphtha) can be used.

The standards for wood naphtha and substitutes for wood naphtha are given in paragraph 7 of the schedule to the Denatured Alcohol Regulations 2005 (reproduced in section 20).

To have your own formulation for substitute wood naphtha approved, contact the Excise Enquiries team. Your proposed substitute wood naphtha will have to meet the requirements given in section 20 before we’ll consider approving it.

Methyl alcohol (methanol) is not identical to legally defined wood naphtha, or to any approved wood naphtha substitute. You must not use methanol as a direct substitute for wood naphtha in the manufacture of any type of denatured alcohol.

3. Production of denatured alcohol

3.1 The role of the producer

The producer denatures alcohol by mixing dutiable alcoholic product with legally defined denaturants, in the proportions given in the Denatured Alcohol Regulations 2005.

They are licensed by HMRC to carry out this task.

3.2 Before you denature alcohol

You must:

• check if you need to be licensed
• apply for a licence if needed
• ‘make entry’ of your premises (if needed)
• apply for approval of the process you intend to use when making denatured alcohol

3.3 Check if you need to be licensed or authorised

Before you start to produce denatured alcohol, you must be licensed by us.

Unless your premises is already approved as an excise warehouse, you’ll also have to ‘make entry’ of each set of premises where you make denatured alcohol.

3.4 Apply for a licence to denature alcohol

You must apply for a license to carry on an excise trade (form L5) and send it to the Excise Enquiries team. In the ‘specified trade’ section, you must enter ‘denaturer’.

Your licence may cover more than one set of premises.

3.5 How to ‘make entry’ of your premises

You must ‘make entry’ of your premises before you begin to denature alcohol (unless your premises is approved as an excise warehouse). To do this, complete either:

• form EX103 if you’re a sole trader or partnership

• form EX103A if you’re an incorporated company

You must sign and date each continuation sheet to the EX103A.

For copies of these forms or help in completing them, contact our Excise Enquiries team.

3.6 Apply for approval of your process to denature alcohol

Write to the Excise Enquiries team. Your letter must include:

• the name of the applicant

• the address of the premises where you intend to denature alcohol

• a contact phone number

• your VAT registration number (if applicable)

• the class or classes of denatured alcohol you intend to make

• the formulations you intend to follow

• the processes you intend to use when mixing the alcohol with the other substances, specified by the formulation

• the composition of any substitute wood naphtha to be used (if applicable)

Our approval of your manufacturing process may contain conditions that we believe are necessary to safeguard 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 needed.

You must not denature alcohol until HMRC has approved your manufacturing process.

3.6.1 What’s covered in your approval

Your approval will cover:

• the formulations of the denatured alcohol you can produce

• your manufacturing process

• any conditions we may impose

3.6.2 How to change your process after approval

Write to the Excise Enquiries team in advance of any proposed changes.

This is a legal requirement and failure to inform HMRC of any variations in your process may result in a financial penalty. Find out more in Excise Notice 209: civil penalties — fixed, geared and daily.

You may only proceed with your proposed changes if they are agreed by HMRC.

3.7 Production of denatured alcohol without a licence

Producing denatured alcohol without holding an excise licence, may risk you getting a financial penalty.

You can avoid this by both:

• applying for the appropriate approval and licence to carry on an excise trade at the correct time

• ‘making entry’ of your premises at the correct time

You have the right to appeal if we impose a penalty.

If you think you’ve made a mistake or have not made you applications in time, tell HMRC as soon as possible. We can reduce the penalty for you, lowering it to zero in many cases.

If you fail to comply with any conditions imposed as part of your approval, you’ll also be liable to a penalty and any denatured alcohol you produce may be liable to forfeiture. Find out more in Excise Notice 209: civil penalties — fixed geared and daily.

4. Producers — security and construction of plant

4.1 Your security responsibilities

As a producer you’ll hold stocks of undenatured dutiable alcoholic product. You’re responsible for the security of this product. We’ll check to make sure your security systems protect the revenue.

You must pay duty on any losses you cannot satisfactorily explain.

4.2 How you’ll know if your security is adequate

There are no hard and fast rules. The following sections give some ideas of what we expect.

4.2.1 Your premises

Security should include perimeter and building security which deters casual entry and make sure signs of forced entry do not go unnoticed.

This can be demonstrated by regular security reviews and management checks to make sure any lapses in security are put right.

4.2.2 Vessels and plant

Security should:

• deter the carrying out of any unapproved process or interference with any approved process

• include measures to make sure all vessel openings are locked or sealed and that signs of tampering or pilferage do not go unnoticed

• include technology of a high standard which controls access to all areas and vessels on the site

This can be demonstrated by regular security reviews and management checks to make sure any lapses in security are put right.

4.3 Marking your containers

You must note in your business records details of what class of denatured alcohol is held in each container.

5. Producers — receipt of alcoholic product for denaturing

5.1 What alcoholic product you can receive for denaturing

You can denature any type of dutiable alcoholic product we’ve approved as part of your manufacturing process, read section 3.7 for more information.

If you want to recover alcoholic product from denatured alcohol or contaminated alcoholic product you should read section 12 of this notice.

5.2 Obtaining alcoholic product

You can obtain alcoholic product, without payment of duty, from an excise warehouse in the UK.

5.3 What you must do when you receive the alcoholic product

Once the consignment has arrived, you must immediately:

• store the alcoholic product securely

• record in your stock records the actual quantity of alcoholic product received

• send a certificate of receipt to the warehouse of dispatch entering the actual quantity of alcoholic product received into your stock account

• retain a copy of the receipt you issue to the despatching warehousekeeper

6. Producers — manufacturing operations

6.1 Denature in accordance with the approved formulations

We’ll consider alcoholic product as denatured only when it is made using one of the formulations approved by us.

6.2 If you want to produce a class of denatured alcohol which is not on your approval

You should contact the Excise Processing Team using the Excise enquiries helpline with the details. You must explain what the new formulation is, and where necessary, provide details of any new plant or change to your approved manufacturing process.

A new or amended approval will be issued if the details provided are satisfactory.

You must not produce any formulations of denatured alcohol which you’re not approved for.

6.3 If you want to produce a formulation of denatured alcohol that is approved in another country but not in the UK

If you want to produce another country’s formulation of denatured alcohol you must apply to get the formulation approved in the UK as a TSDA, read section 10.9 for more information.

If you want to produce the formulation for export only, then you can apply to manufacture it in an excise warehouse.

6.4 Restrictions conducting manufacturing operations

We have 3 simple, but fundamental, requirements. You must:

• only denature alcohols on your ‘entered’ premises or in an excise warehouse approved for denaturing

• denature in accordance with the formulations set out in the Denatured Alcohol Regulations 2005 or approved in writing by us, and

• conduct your operations in accordance with the processes set out in your approval

7. Distribution of denatured alcohols

7.1 Distributing denatured alcohol even if you do not produce it

If you want to distribute industrial denatured alcohol or trade specific denatured alcohol, you must be licensed by us to do so. You must complete an application for a licence to carry on an excise trade (form L5) and send it to the Excise Enquiries team together with a letter explaining what denatured alcohol you’ll be distributing. In the ‘specified trade’ section on the licence application you must enter ‘distributor of denatured alcohol’. Your licence may cover more than one set of premises.

You can only distribute those denatured alcohols that are on your licence. You must inform the Excise Enquiries team of any proposed changes.

If you intend to hold stocks of denatured alcohol you’ll also need to be authorised by us as a user in order to receive denatured alcohol from producers or other distributors. You can find more information on this in section 10.4.

7.2 Selling denatured alcohol without holding any stocks

You’ll have to be licensed in the same way as a distributor holding stock.

7.3 Make entry of your premises

If you intend to hold stocks of denatured alcohol. You’ll need to ‘make entry’ of your premises before you hold any stocks of denatured alcohol. Read section 3.5 for details on how to ‘make entry’ of your premises.

We do not require you to ‘make entry’ if you do not intend to hold stocks of denatured alcohol or if your premises are an excise warehouse.

8. Supply of denatured alcohol in the UK

8.1 Who can supply denatured alcohol in wholesale quantities

Only licensed producers, and licensed distributors are permitted to supply industrial denatured alcohol or trade specific denatured alcohols in wholesale quantities (that is quantities of 20 litres or more).

Licensed producers of denatured alcohol do not require another licence or authority to distribute denatured alcohol.

8.2 Who you can supply denatured alcohol to

As a producer or distributor you can supply:

• completely denatured alcohol to anyone, including the general public

• industrial denatured alcohol to authorised persons on receipt of a copy of their authorisation (read section 8.4 for more details), and

• trade specific denatured alcohol to authorised persons on receipt of a copy of their authorisation (read section 8.4 for more details)

Except in certain circumstances, read sections 8.5, 8.6 and 8.7 for exceptions to these rules.

8.3 Supply to other producers or distributors for onward supply

There are no restrictions on the supply of completely denatured alcohol. However, industrial denatured alcohol and trade specific denatured alcohol may only be supplied to other producers or distributors who are authorised by us as users. Read paragraph 8.4 for more information.

8.4 Restrictions on the supply to users of IDA and TSDA

Industrial denatured alcohol and trade specific denatured alcohols may only be supplied to users who are authorised by us. Authorised users of IDA and TSDA must supply you with a copy of their authorisation to receive and use denatured alcohol. The document may cover any number of consignments of industrial denatured alcohol or trade specific denatured alcohol supplied by you.

You must not supply industrial denatured alcohol or trade specific denatured alcohol without holding a copy of the user’s authorisation.

You must not supply industrial denatured alcohol or trade specific denatured alcohol for a use that is not included in the user’s authorisation.

8.5 Supply of free samples of IDA and TSDA

If you supply a sample of IDA or trade specific denatured alcohol to a potential new user without receiving any payment for the sample, then the person receiving the IDA or TSDA does not need to be authorised.

8.6 Supply of 5 litres or less per year of IDA or TSDA to schools, colleges or universities

A copy of a person’s authorisation to receive and use denatured alcohol is not needed when a supply of 5 litres or less (per year) of IDA or TSDA is made to a school, college or university. There is no requirement for a school, college or university wanting to use 5 litres or less of IDA or TSDA per year to be authorised.

8.7 Supply of IDA by a pharmacist

A copy of a person’s authorisation to receive and use denatured alcohol is not needed when a pharmacist supplies industrial denatured alcohol for medical use on the prescription or order of a medical or veterinary practitioner.

8.8 Supply to users of IDA and TSDA in the Isle of Man

Industrial denatured alcohol and trade specific denatured alcohol can be supplied to users in the Isle of Man as long as they are authorised to receive that IDA and TSDA in accordance with the laws of the Isle of Man. The user in the Isle of Man must supply you with a written statement showing:

• the date they were authorised to receive denatured alcohol of the formulation requested

• the use or uses to which they intend to put that denatured alcohol

• any conditions or restrictions imposed on them by their authorisation to receive denatured alcohol

• the uses to which they is entitled to put the received denatured alcohol

8.9.1 Distribution in the UK formulations of denatured alcohol, that are approved in another country — Great Britain (England, Scotland and Wales) only

You can only distribute formulations of denatured alcohol that are approved in the UK.

8.9.2 Distribution in Northern Ireland of formulations of denatured alcohol, other than CDA, which are approved in an EU member state — Northern Ireland only

You can only distribute formulations of denatured alcohol that are approved in the UK.

The following paragraph applies only to Northern Ireland

8.10 Distribution in Northern Ireland of formulations of denatured alcohol that are approved in a third country

You can only distribute formulations of denatured alcohol that are approved in the UK.

9. Supply of denatured alcohol outside the UK

9.1 Supplying denatured alcohol outside the UK

If you want to supply UK formulations outside the UK, it must be exported as alcohol on which Excise Duty has not been paid (read paragraph 9.2).

You’re advised to check with the fiscal authorities of the country where you’re sending the denatured alcohol that it is denatured to their satisfaction. What is recognised as denatured in one country may not necessarily be accepted as such in another.

If you supply alcohol that is not denatured to the satisfaction of another country’s fiscal authority, you may have to pay duty on the consignment.

9.2 Supply of IDA, TSDA and CDA from Northern Ireland to EU member states

(Northern Ireland only)

Industrial denatured alcohol and trade specific denatured alcohol should be treated as any other duty-suspended alcohol when supplying to an EU member state. The Excise Movement Control System (EMCS) must be used for these movements. Find more information in receive goods into and remove goods from an excise warehouse (Excise Notice 197).

Northern Ireland traders may also supply industrial denatured alcohol or trade specific denatured alcohol to an EU member state, without payment of excise duty, if it has been incorporated into a product that is not for human consumption.

Completely denatured alcohol supplied from Northern Ireland to an EU member state must follow the process set out in Commercial importers, certified traders and tax representatives — EU trade in duty paid excise goods (Excise Notice 204b).

9.3 Check if you must receive a written statement or authorisation for these consignments

Once the denatured alcohol leaves UK territory, control of the consignment passes over to the relevant country of destination. You’ll have to comply with any requirements imposed by the relevant country.

The following paragraph has the force of law

However, you must make sure that you note, in your business records, the details of each delivery, and the confirmation of receipt.

10. Authorised uses of denatured alcohol and where to get it

10.1. 1 Completely denatured alcohol (CDA)

Completely denatured alcohol can be used for:

• heating

• lighting

• cleaning

• general domestic use

You can get completely denatured alcohol from a variety of sources within the UK, for example:

• DIY or hardware shops
• licensed denaturers, or distributors and suppliers in countries outside the UK

Completely denatured alcohol must not be purified, re-distilled or made drinkable.

If you want to use completely denatured alcohol as a motor fuel additive, it may be liable to hydrocarbon oil Excise Duty. Contact our Excise Enquiries team if you want to do this.

10.1.2 Industrial denatured alcohol (IDA)

Industrial denatured alcohol can be used for a wide range of industrial, scientific and external medical applications — a list of previously approved uses can be found in section 18. Read section 10.1.1 if you want to use Industrial denatured alcohol as a motor fuel additive.

You can get industrial denatured alcohol from licensed denaturers, licensed distributors and suppliers in countries outside the UK.

Industrial denatured alcohol must not be used for heating, lighting or for the preparation of beverages, nor may it be purified, recovered or re-distilled without our written agreement, read section 12 for more information.

10.1.3 Trade specific denatured alcohol (TSDA)

Trade specific denatured alcohol can be only be used for specific authorised uses. A list of currently approved TSDA formulations and their uses can be found in section 19.

You can get trade specific denatured alcohol from licensed denaturers, licensed distributors and suppliers in countries outside the UK.

10.2 Other uses for industrial denatured alcohol

The list in section 18 is not exhaustive. If you want to put industrial denatured alcohol to a use that is not on the list, then contact the Excise Enquiries team with the details. If you can provide proof that CDA is not suitable to the intended process, then we’ll consider approving IDA as an alternative.

10.3 Other uses for trade specific denatured alcohol

If you want to put a TSDA to a use that is not its specific use, then contact the Excise Enquiries team in writing with the details. You must provide details of the:

• TSDA formulation you want to use

• use you want to put it to

• reason why CDA, IDA (and if appropriate the approved TSDA formulation) would be unsuitable or detrimental to the intended use

10.4 Do I need to be authorised to receive and use denatured alcohol

There are no conditions the use of CDA. You do not need an authorisation from us to receive and use it. You’re free to purchase as much as you need.

You must apply for the Excise Enquiries team for authorisation to use IDA and TSDA. You must do this using the form at section 19.

If you use IDA or a TSDA formulation which you’re not authorised to use, or you use a TSDA formulation in a process for which it is not authorised, you may become liable to a Civil Penalty, read Excise Notice 209: civil penalties — fixed, geared and daily and you’ll also be required to pay the duty on the alcohol which was improperly used.

10.5 Applying for a multi-site authorisation

Users with multi-premises businesses (for example, local authorities, NHS management committee and retail chains) may apply to be authorised to distribute IDA and TSDA to premises (for example, schools, clinics, hospitals and branches) under their control.

Applications must be made using the form at section 19.

10.6 What your IDA and TSDA authorisation will include

Your authorisation will state:

• what you’re entitled to receive

• where you’re entitled to receive, store and use it

• what you can use it for

• the conditions you must observe

We’ll review your authorisation from time to time and may vary the conditions or revoke the authorisation if we need to.

10.7 If details given in your application change

If anything changes since you applied for authorisation you must write to the Excise Enquiries team with the details. You must not receive any more supplies of industrial denatured alcohol or TSDA until you’ve notified us of the changes.

10.8 Before receiving and using IDA or TSDA as an authorised user

Before you receive industrial denatured alcohol or trade specific denatured alcohol, you must give your supplier a copy of your authorisation to receive and use IDA or TSDA.

The copy authorisation may cover any number of consignments of industrial denatured alcohol or trade specific denatured alcohol. However if anything changes you must give your supplier a copy of your amended authorisation before you receive more supplies of IDA or TSDA.

10.9 Receiving free samples of IDA or TSDA without being authorised as a user

If you consider using IDA or TSDA but are not sure whether it will be suitable you may receive free samples of IDA or TSDA without being authorised as a user, read section 8.5 for more information. However you should be aware that the use you’re trialling should be a permitted use.

10.10 Receipt of 5 litres or less of IDA or TSDA to schools, colleges or universities

Schools, colleges or universities that want to receive and use up to 5 litres of IDA or TSDA per year are not required to get a user authorisation read section 8.6.

10.11 Blends of denatured alcohol are and how they are treated

Blends of denatured alcohol are used in the printing ink industry. Blends are the printing ink TSDA formulations with additional chemicals added to make printing ink components, but are not the final printing ink product. Once a TSDA has had additional chemicals added to it, it is no longer a TSDA as it does not meet a prescribed formulation.

In this case, if you’re a producer of denatured alcohol, you’ll also be a user if you’re using the TSDA to make printing ink components. You’ll need to be authorised as a user. The printing ink component can then be supplied to the printing ink manufacturer without the need for the manufacturer (printer) to be authorised.

10.12 If none of the approved TSDA formulations are suitable for your needs

HMRC are prepared to consider applications for alternative TSDA formulations, but any new formulations must provide a similar level of revenue protection to that of the existing formulations. It may be worth contacting a licensed or authorised denaturer with your proposals to make sure that your proposed formulation can be produced.

Before a new TSDA is approved, you must supply convincing evidence that the existing approved denatured alcohols, including TSDAs, are unsuitable for your intended purpose.

You must apply in writing explaining why CDA, Industrial denatured alcohol or any of the approved trade specific denatured alcohol formulations in section 18 would be unsuitable for your intended use.

To help us consider a new application we may ask you to provide samples of the proposed formulation and any other information we think necessary.

Send your application to the Excise Enquiries team.

We’ll consider your proposals and contact you with a decision.

10.13 When to provide a financial guarantee

HMRC do not require a financial guarantee as a standard condition of authorisation. If, however, we find that your compliance with our requirements is poor we may require you to provide a guarantee to cover the duty element of the denatured alcohol you receive.

Under these circumstances we’ll tell you what you must do.

10.14 Check if you can recover the alcohol from contaminated IDA and TSDA and use it again

Not unless you have specific authorisation from us which allows you to do so.

Our requirements for recovery and laundering of industrial denatured alcohol and trade specific denatured alcohol are set out in section 12.

10.15 Supplying IDA and TSDA as an authorised user

As an authorised user you may only supply IDA and TSDA in quantities less than 20 litres at any one time to another authorised user provided your authorisation does not specifically restrict you from doing so. You must hold a copy of that user’s authorisation to receive IDA and TSDA read section 8.4 for more information.

11. Obtaining denatured alcohol

11.1 Where to obtain denatured alcohol from in the UK

Supplies of industrial denatured alcohol and trade specific denatured alcohol can be obtained from a licensed producer or distributor.

There are no controls on the supply of CDA. You can buy it wholesale or retail from a suitable outlet.

11.2 How to obtain supplies of IDA or TSDA in the UK

Read section 10.8 to section 10.10 for details.

11.3 Can I receive CDA from another country — Great Britain only

You may receive CDA free of duty if it’s made in accordance with the UK CDA formulation, as given in paragraph 2.2.

From 31 January 2021, CDA formulations used by EU Member States no longer qualify as CDA within Great Britain. Imports of EU formulations are subject to excise duty at the spirits rate.

11.4 Can I receive CDA from an EU member state or third country — Northern Ireland only

You may receive CDA free of duty if it is denatured in an EU member state in accordance with a formulation of that member state (member states’ approved formulations of CDA are listed at section 16).

You may also receive CDA free of duty from a third country if it’s made in accordance with the UK CDA formulation or a CDA formulation of an EU member state.

In these cases you’re advised to check with our Excise Enquiries team that the formulation used is acceptable.

11.5 The procedure for receiving CDA from another country — Great Britain only

CDA that meets the UK formulation may be imported direct to your premises.

You’ll need to make an import declaration. You must confirm in box 44 of the import declaration that the CDA has been made in accordance with the UK formulation. You must keep evidence to show the formulation matches the UK formulation, for example, an invoice or product specification sheet in your business records.

11.6 Selling or transporting CDA I receive from an EU member state or third country to customers in Great Britain — Northern Ireland only

You can sell or transport CDA that meets the UK formulation to customers in Great Britain (see paragraph 2.2). CDA that meets the UK formulation will not be liable to excise duty.

11.7 The procedure for receiving CDA from an EU member state or third country — Northern Ireland only

The CDA may be imported direct to your premises if it is either:

• denatured in accordance with the UK CDA formulation

• denatured in an EU member state in accordance with a formulation of that member state section 16

• made in a non-EU country in accordance with the UK formulation

• a CDA formulation of an EU member state

Any import of CDA must be accompanied by a completed eSAD.

For CDA imported from a third country, you need to make an import declaration. You must confirm in box 44 of the import declaration that the CDA has been made in accordance with the UK formulation or an EU formulation. You must keep evidence to show the formulation matches the UK formulation or an EU formulation, for example, an invoice or product specification sheet in your business records.

11.8 Receiving IDA or TSDAs free of duty from another country — Great Britain only

You may receive industrial denatured alcohol or trade specific denatured alcohol if, in our opinion, it has been made as nearly as is possible in accordance with the UK approved formulations.

The IDA or TSDA must first be imported to either a customs warehouse or an excise warehouse approved to hold such goods, until we’re satisfied that the formulation can be considered the same as one of the UK’s IDA or TSDA formulations.

If the goods are consigned to an excise warehouse on importation, then any import duty due must be accounted for at that time.

If the IDA or TDSA is considered to be the same as the UK formulation it may leave the excise warehouse or customs warehouse where it is held without payment of duty. It will only be able to go to an authorised user for an authorised use. In these circumstances the warehouse keeper would need to be licensed as a producer or distributor.

If the industrial denatured alcohol or TDSA is considered not be the same as the UK formulation then duty will be due.

11.9 Receiving IDA or TSDAs free of duty from an EU member state or non-EU country — Northern Ireland only

You may receive industrial denatured alcohol or trade specific denatured alcohol if, in our opinion, it has been made as nearly as is possible in accordance with the UK approved formulations.

11.9.1 IDA or TSDA from an EU member state

Consignments of IDA or TSDAs from an EU member state must be imported into an excise warehouse holding the relevant approval to store such goods, until we decide if the formulation can be considered the same as one of the UK approved formulations.

11.9.2 IDA or TSDA from a non-EU country

It is possible to receive industrial denatured alcohol or trade specific denatured alcohol from a third country. However, it must first be imported to either a customs warehouse or an excise warehouse approved to hold such goods, until we’re satisfied that the formulation can be considered the same as one of the UK’s IDA or TSDA formulations.

If the goods are consigned to an excise warehouse on importation, then any import duty due must be accounted for at that time.

If the IDA or TDSA is considered to be the same as the UK formulation it may leave the excise warehouse or customs warehouse where it is held without payment of duty. It will only be able to go to an authorised user for an authorised use. In these circumstances the warehouse keeper would need to be licensed as a producer or distributor.

If the industrial denatured alcohol or trade specific denatured alcohol is considered not be the same as the UK formulation then duty will be due.

11.10 Receiving denatured alcohol that has been made to a formulation that has been approved by another country — Great Britain only

Other countries’ approved denatured alcohol formulations will be liable to Excise Duty on import into the UK unless we consider them to be equivalent to the relevant UK approved formulations.

11.11 Receiving denatured alcohol that is not CDA and has been made to a formulation that has been approved by an EU member state — Northern Ireland only

EU member states’ approved denatured alcohol formulations, apart from their CDA formulations, will be liable to excise duty on import into the UK unless we consider them to be equivalent to the relevant UK approved formulations.

11.12 Can products which have been manufactured with a EU member states’ approved formulations be imported free of duty — Northern Ireland only

As long as the final product is not for human consumption. You must be able to prove that the alcohol used in the manufacture of the product has been denatured to an EU member state’s approved formulation. Products which fall into this category will include household cleaners and car screenwash.

11.13 When you receive IDA or TSDA

When you receive a consignment you must take the following steps.

1. Record in your stock account the amount of denatured alcohol received.

2. Note the receipt details on your supplier’s dispatch document and the copy you take for your own records.

3. Sign one copy as a receipt and return it to your supplier, and place the other copy in your records. We’ll need to see these details when we visit your premises.

You may only receive the type of denatured alcohol permitted by your authorisation.

12. Recovery

12.1 What recovery is

Recovery involves the separation of alcoholic product or any other substance from any denatured alcohol or any product containing denatured alcohol.

After many processes which use denatured alcohol, a residue is left which contains contaminated alcoholic product. Although you may think that this residue is denatured alcohol, often the processes remove the legally required marker and denaturants present in denatured alcohol formulations.

12.2 Check who can recover alcoholic product or any other substance

Only someone who is approved by us in writing to do so may recover alcoholic product or any other substance from denatured alcohol or products containing denatured alcohol.

If you want to recover alcoholic product in order to produce denatured alcohol from it you’ll also need to be licensed as a producer.

12.3 How to become approved

You must apply in writing to our Excise Enquiries team for an approval to recover alcoholic product or any other substance. Your application must state:

• your name

• the address of the premises where recovery or removal will take place

• the sources of the IDA and TSDA or product containing IDA and TSDA

• details of processes to be used

• details of what will be removed or recovered

Your approval will set out any conditions that will apply.

If you recover alcoholic product it will be liable to Excise Duty unless it is used to produce denatured alcohol.

12.4 General conditions you must comply with if you’re approved

Any alcoholic product or product from which any other substance is removed must be kept:

• under the control of the person who recovered or removed it, and

• under lock or otherwise secured until disposed of or otherwise dealt with in accordance with any condition imposed as part of your approval

13. Stock control

13.1 What stock records you keep as a producer or distributor

You must keep records showing details of any alcoholic product, denaturants, markers, dyes, and denatured alcohol held on your premises. You must also keep a record of any alcoholic product, denaturants, markers, dyes and denatured alcohol dispatched from your premises.

13.2 As a producer or distributor what you should if you discover a deficiency in your stocks of alcoholic product or denatured alcohol

13.2.1 If you have a deficiency of alcohol

You should immediately investigate and record the reasons for the deficiency in your business records and write to the Excise Enquiries team.

You’ll be liable to pay the duty on the alcoholic product contained in the missing quantity unless the deficiency is due to evaporation or destruction.

We may tell you that you must not move or disturb the stock of goods to which the deficiency relates.

13.2.2 If you have a deficiency of denatured alcohol

You should investigate and record the reasons for the deficiency in your business records immediately and inform the Excise Enquiries team in writing.

If the actual amount is less than the proper amount by more than 2% of that total, you’ll be liable to pay the duty on the alcoholic product contained in the missing quantity. We’ll issue you with a demand for payment.

If the actual amount is less than the proper amount by more than 2% of that total you’ll be liable to pay the duty on the alcohol contained in the missing quantity and we’ll issue you with a demand for payment.

‘Actual amount’ means the quantity of the dutiable alcoholic product of any description in the denatured alcohol in your possession.

‘Proper amount’ means the quantity of dutiable alcoholic product of that description which according to your records ought to be in the denatured alcohol in your possession.

We may tell you that you must not move or disturb the stock of goods to which the surplus relates.

13.3 What you should do if (as a user) you have a deficiency in your stocks of denatured alcohol

You should investigate the reason for the deficiency and record your findings in your business records. You must also advise the Excise Enquires team. If we discover that the denatured alcohol you cannot account for has been:

• supplied to an unauthorised user

• used for an unauthorised purpose

We’ll issue you with a demand to pay the duty on the alcoholic product contained in the missing quantity.

13.4 What you should do if (as a producer) you have a stock surplus

13.4.1 If you have a surplus of alcohol

You should immediately investigate and record the reasons for the surplus and inform the Excise Enquiries team and amend your records to reflect the quantity of alcohol actually in stock.

13.4.2 If you have a surplus of denatured alcohol

Check if the surplus is 1% or less. If so you must amend your records to reflect the quantities of denatured alcohol actually in stock.

If your stocktaking reveals a surplus in excess of 1%, investigate the circumstances surrounding the surplus and inform our Excise Enquiries team immediately.

We may tell you that you must not move or disturb the stock of goods to which the surplus relates.

If you cannot satisfactorily explain the surplus, an equivalent quantity of undenatured alcohols of the same type shall be liable to forfeiture.

13.5 What you should do if (as a distributor) you have a stock surplus

Investigate and record the reasons for the surplus. Inform the excise enquires team and amend your records to reflect the quantities of alcohols actually in stock.

13.6 Disposal of stock

If you want to dispose of any stock, you may do so whenever you like. No prior notification or approval is required by HMRC. However, your records should evidence the reason for disposal and the method of disposal.

If either your:

• business is discontinued while you’re holding stocks of denatured alcohol

• authority or licence to hold stocks of denatured alcohol is revoked

You must ensure that transfer of any remaining stock of denatured alcohol is to a person who is approved to receive it. You must note the details of the transfer in your business records and, once all stocks are disposed of, you must write to the Excise Enquiries team to request cancellation of your licence or authority.

If the discontinuance of business is caused by the death of a producer, distributor or other person, their personal representatives must contact the Excise Enquiries team.

14. Records

14.1 What records to keep

If you’re a producer you must keep records which show how much denatured alcohol you produce and from what materials you produce that denatured alcohol.

If you’re a distributor you must keep records which show how much denatured alcohol you receive and send out.

If you’re a user you must keep records which show how much industrial denatured alcohol or trade specific denatured alcohol you receive and use and what you use it for.

Denatured alcohol is only exempt from duty when it is denatured to specific standards and it is used properly.

14.2 Specific record keeping requirements for producers and distributors

The following paragraph has the force of law

You must keep records which show:

• purchases of materials used in the production of denatured alcohol

• imports of denatured alcohol, including details of the country of origin

• the class of denatured alcohol held in containers, that is whether it is CDA, IDA or TSDA

• quantities of alcoholic products, denaturants, markers, dyes and denatured alcohol held and used on your premises

• the results of stocktakes and action taken to investigate deficiencies and surpluses identified by those stocktakes

• exports and sales of denatured alcohol

• copy authorisations received in support of orders for denatured alcohols

14.3 Specific record keeping requirements for users

The following paragraph has the force of law

You must keep records which show:

• purchases of Industrial denatured alcohol or trade specific denatured alcohol

• imports of IDA or TSDA, including details of the country of origin

• the class of denatured alcohol held in containers, that is whether it is IDA or TSDA

• quantities of IDA or TSDA held and used on your premises

• the results of stocktakes and action taken to investigate deficiencies and surpluses identified by those stocktakes

• sales of IDA or TSDA to other authorised users

• copy authorisations received in support of supplies of IDA or TSDA

14.4 Getting your records inspected

HMRC will visit you from time to time to inspect your premises and examine any denatured alcohol you have on your premises.

14.5 What will happen if something is wrong

HMRC may require you to pay the duty on the alcoholic products lost in the unauthorised processes or supplies. You may also be liable to penalties and we may withdraw your authorisation.

Unauthorised processes or supplies include:

• unexplained losses of undenatured or denatured alcohol

• producers who do not denature to the required standards

• producers or distributors who supply to persons who are not authorised users

• producers or distributors who supply to users without receiving copy authorisations

• users who have not been using the denatured alcohol for an authorised use

Assessments and civil penalties are explained in the Excise Assessments Interim Guidance and Excise Notice 209: civil penalties — fixed, geared and daily.

In many cases you’ll have the right to appeal. Read section 21 for more information about the review and appeal procedures.

15. Certificates of denaturing for exported cosmetics and toiletries

15.1 When a certificate of denaturing is needed

Some countries may require a certificate of denaturing if you export cosmetics or toiletries containing spirits to them. The certificate provides evidence that your products have been produced using alcohol denatured to acceptable UK standards to obtain relief from duty.

Customs authorities in the country of destination will normally accept a certificate of denaturing endorsed by us.

You should find out about the import requirements of any country before you export your cosmetics and toiletries there.

15.2 Who may apply

You may apply to the Excise Enquiries team for a certificate of denaturing if you:

• are a UK manufacturer of cosmetics and toiletries produced using denatured alcohol, and

• hold a valid authority to receive and use denatured alcohol for the manufacture of cosmetics and toiletries

You may also qualify if you receive toiletries made elsewhere (read paragraph 15.5).

15.3 How to apply

You must prepare a certificate using your company letterhead. The certificate must:

• state the brand names of the cosmetics and toiletries concerned

• state the reference number of your authority to receive denatured alcohol (IDA and TSDAs), and

• include a signed declaration to the effect:

‘All cosmetics and toiletries listed above have been manufactured in the United Kingdom using ethanol denatured to UK standards.

Signed …………………………………………………………………………………..…’

You must also include the following statement for us to endorse:

‘HM Revenue and Customs certifies that (state your company name) is authorised to receive ethanol denatured in accordance with UK standards to manufacture the cosmetic and toiletry products listed above.

Officer’s Signature ……………………………………………………………………….’

This certificate remains valid for one year from the date of official endorsement. Customs authorities in the country of destination may accept photocopies of the certificate. You should find out in advance the certification requirements of the EU country to which you intend to send your products. We cannot make enquires on your behalf.

If you want to add products to the list contained in the certificate, you’ll need to submit a new statement. It should include the product additions for our endorsement.

15.4 Checks on your application

HMRC may want to visit your premises and inspect your records to confirm the accuracy of your application.

The records you normally keep as an authorised user of denatured alcohol will usually be sufficient for this purpose.

15.5 Exporting products you do not make

You may apply for a certificate of denaturing provided that:

• your application is supported by a copy of the manufacturer’s authority to receive and use denatured alcohol for the manufacture of cosmetics and toiletries or a copy of the manufacturer’s certificate of denaturing

• you undertake to give us access to your premises and records

Certificates cannot be endorsed where supporting evidence is unsatisfactory or where you do not give an undertaking to provide access. We cannot make enquiries on your behalf where you cannot provide satisfactory evidence to support your application.

16. Previously approved uses for industrial denatured alcohol used by the UK and EU member states — Northern Ireland only

The following table lists the formulations of CDA used by EU member states. These formations are set out in Commission Implementing Regulations (EU) 2017/1112. Any dye may be added to the denatured alcohol to give it a characteristic colour, making it immediately identifiable.

The denaturing procedure is employed in most member states.

Per hectolitre of absolute ethanol:

• 1 litre of isopropyl alcohol

• 1 litre of methyl ethyl ketone

• 1 gram of denatonium benzoate

In the UK and some EU member states, there are variations of the formula.

Any EU Member State not listed in sections 16.1 to 16.5 should use the formulation in section 16.

The following member states use a different variation of the formula.

16.1 Bulgaria, Czech Republic and Romania

Per hectolitre of absolute ethanol:

• 3 litres isopropyl alcohol

• 3 litres methyl ethyl ketone

• 1 gram denatonium benzoate

16.2 Croatia

Per hectolitre of absolute ethanol any of the following formulations:

• 0.4 litres solvent naphtha, 0.2 litres kerosene and 0.1 litres technical petrol

• 3 litres ethyl tert-butyl ether, 1 litre isopropyl alcohol, 1 litre of unleaded gasoline, 10mg fluorescein

16.3 Finland

Per hectolitre of absolute ethanol any of the following formulations:

• 2 litres methyl ethyl ketone and 3 litres of methyl isobutyl ketone

• 2 litres acetone and 3 litres of methyl isobutyl ketone

16.4 Greece

Only low quality alcohol (heads and tails from distillation), with an alcoholic strength of at least 93% volume and not exceeding 96% volume can be denatured.

Per hectolitre of hydrated alcohol of 93% volume the following substances are added:

• 2 litres methanol

• 1 litre spirit of turpentine

• 0.50 litre lamp oil

• 0.40 gram methylene blue

At a temperature of 20˚C, the end product will reach, in its unaltered state, 93% volume.

16.5 Sweden

Per hectolitre of absolute ethanol:

• 1 litre isopropyl alcohol

• 2 litres methyl ethyl ketone

• 1 gram denatonium benzoate

17. Previously approved uses for industrial denatured alcohol

The following list shows the previously approved uses for industrial denatured alcohol.

We may, on application, add more uses to this list.

1. For use in the manufacture of any article which in the final form is entirely free of alcohol.

2. For use in the manufacture of medical, veterinary and pharmaceutical products for external use only.

3. For use in the manufacture of any pharmaceutical product or preparation where no alcohol remains in the final product.

4. For use, where not elsewhere authorised, in the manufacture of any product which contains alcohol but is not, or is not intended or held out to be, a beverage or an article intended for consumption.

5. For use in the manufacture of analytical reagents.

6. For use in any industrial or commercially operated cleaning process.

7. For use in small quantities (no greater than 20 litres per year) in any specialised hobby or pastime where the use of IDA is specified in technical or trade literature and the quantities received are reasonable having regard to the nature of the pursuit involved.

8. For use by, or under the supervision of, qualified persons in medical, scientific (including photographic) or educational activities.

9. For use in the manufacture of any article for exportation.

10. For onward supply in quantities of 20 litres or less to another authorised user.

11. For dealing wholesale for example, in quantities greater than 20 litres (distributors only)

18. List of formulations and uses for trade specific denatured alcohol

The following table lists the formulations of, and uses for, trade specific denatured alcohol which have been approved by the Commissioners of HMRC.

Although we’ll issue amendments to this notice when the following list is amended, contact Excise Enquiries team to make sure this list is up to date.

Number	TSDA formulation	Approved use
1.	99.9% ethanol 0.1% tertiary butyl alcohol Denatonium benzoate is added to the resulting mixture in the proportion of 10 micrograms per millilitre	1. Manufacture of skin preparations (perfumes, toiletries, cosmetics and external medical applications such as medicated creams and ointments) 2. Manufacture of printing ink 3. Manufacture of printing ink components 4. Manufacture of biocide reagents
2.	97.9% ethanol 2.0% cyclohexane 0.1% isopropanol	1. Manufacture of printing inks (particularly for use on food wrappers) 2. Manufacture of printing ink components 3. Manufacture of coatings 4. Manufacture of agrochemicals
3.	97.9% ethanol 2.0% ethyl acetate 0.1% isopropanol	1. Manufacture of printing inks (particularly for use on food wrappers) 2. Manufacture of printing ink components 3. Manufacture of coatings
4.	97.5% ethanol 2.0% methanol 0.5% hexane	Manufacture of rocket fuel propellants
5.	95% ethanol 5.0% benzyl benzoate	Manufacture of perfumes and toiletries
6.	98% ethanol 2.0% isopropanol Denatonium benzoate is added to the resulting mixture in the proportion of 10 micrograms per millilitre	1 Manufacture of kitchen hard surface cleaners 2 Manufacture of washing-up liquid
7.	95% ethanol 5.0% isopropanol	1. Manufacture of car screenwash 2. Manufacture of disinfectants specifically for use in sterile environments for example, places where pharmaceutical drugs are produced — this TSDA may not be used for the manufacture of more general household disinfectants
8.	99% ethanol 1.0% methyl ethyl ketone (consisting of 95 to 96% by weight of methyl ethyl ketone, 2.5 to 3% by weight methyl isopropyl ketone and 1.5 to 2% by weight of ethyl isoamyl ketone) Denatonium benzoate is added to the resulting mixture in the proportion of 10 micrograms per millilitre	Manufacture of car screenwash
9.	Maximum 99% ethanol Minimum 1.0% Methanol Denatonium benzoate is added to the resulting mixture in the proportion of 10 micrograms per millilitre	1. Manufacture of bio-ethanol — used as a road fuel 2. Manufacture of bio-diesel
10.	94.93% ethanol 5% isopropanol 0.07% tertiary butyl alcohol	Manufacture of hairstyling product
11.	99% ethanol 1% unleaded petrol with a Research Octane Number (RON) greater than 91	Manufacture of bio-ethanol — used as a road fuel
12	64.54% ethanol 15% Deionized water 10.18% acetone 6.9% shellac 1.5% brilliant blue dye 1% ethylcellulose 0.5% ammonium hydroxide 0.38% dualcert FD and C red 3	Manufacture of printing ink for egg shells

19. Application for authorisation to receive and use IDA or TSDA

Apply for authority to receive and use IDA or TSDA (form DA1). Once you’ve filled in the form on-screen, print and post it to the Excise Enquiries team.

If you have an enquiry about your application once it has been sent, you may contact the Excise Enquiries team.

In some cases, it may take up to 45 days to process your application.

20. Standards for denaturants and markers

This section lists the standards for denaturants, markers and dyes as described in the schedule to the Denatured Alcohol Regulations 2005.

20.1 Denatonium benzoate

Denatonium benzoate is benzyldiethyl [(2,6-xyly carbamoyl) methyl] ammonium benzoate.

20.2 Use of water

When making denatured alcohol in accordance with a formulation specified in paragraph 1, 2 or 3 of the schedule to the Denatured Alcohol Regulations 2005 water may be mixed with the alcohol before denaturing or with the denatured alcohol but the quantity of water added must not reduce the proportion or quantity of denaturing substances or dyes in the resulting mixture below the proportions or quantities specified in the formulation, and for the purpose of ascertaining the proportion or quantity of denaturing substances or dyes in any such mixture the water shall be treated as if it were alcohol.

20.3 Standards for wood naphtha and other denaturing substances

Wood naphtha, substitute for wood naphtha, tertiary butyl alcohol and denatonium benzoate used in making denatured alcohol must conform to the respective standards and meet other respective requirements of paragraphs 7 to 11 of the schedule to the Denatured Alcohol Regulations.

20.4 Wood naphtha and substitute for wood naphtha

Wood naphtha must, to the satisfaction of the Commissioners, possess such properties as to render a mixture of one part of the naphtha with 19 parts of plain spirits of a strength of not less than 95%. alcohol by volume, unfit for use as a beverage.

Wood naphtha must contain not less than 72% by volume of methyl alcohol.

In the case of a substitute for wood naphtha:

(a) the substitute must possess, to the satisfaction of the Commissioners, such properties as to render a mixture of one part of the substitute with 19 parts of plain spirits, of a strength of not less than 95% alcohol by volume, unfit for use as a beverage

(b) all the ingredients and their amounts which are to constitute the substitute must be approved by the Commissioners

(c) all ingredients must contain as a marker either:

• not less than 72% by volume of methyl alcohol, or 2% by volume of tertiary butyl alcohol

• such other marker as the Commissioners may approve, in the proportions specified by them

20.5 Quality

All substances used in the production of denatured alcohol must be of sufficient quality to make sure that the alcohol is properly denatured.

21. Review and appeal procedures

21.1 If you disagree with any decision HMRC makes about your affairs

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.

For example with either:

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

21.2 Time limits to ask 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.

21.3 What to include in your 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.

21.4 What to do if you do not want a review

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

21.5 Where you can get more information

You can find more information about reviews and appeals in form HMRC1: HMRC Decisions — What to do if you disagree.

You can also find more information about how to appeal to the tax tribunal.

22. Glossary

Term	Description
Alcoholic product	In this notice, the term includes spirits, beer, wine, other fermented products and cider, as defined in Schedule 6 of the Finance (No. 2) Act.
Authorised IDA or TSDA user	A person authorised by HMRC to receive and use IDA or TSDA under the Denatured Alcohol Regulations 2005.
Completely denatured alcohol (CDA)	Denatured alcohol that has been made in accordance with paragraph 2.2
Commissioners	Commissioners of HMRC.
Denatured alcohol	Alcohol which has been denatured and marked in accordance with the requirements set out in the Denatured Alcohol Regulations 2005, this notice or authorised in writing by the Commissioners.
Denaturing	The mixing of approved substances with alcohol in specified proportions, to mark it and make it unfit for use as a beverage.
Denatonium benzoate	Benzyldiethyl [(2,6-xylycarbamoyl) methyl] ammonium benzoate.
Excise Warehouse	Premises approved for the production, processing, holding, receipt or despatch of excise goods under duty suspension arrangements.
Industrial denatured alcohol (IDA)	Alcohol denatured to the IDA standard set out in this notice, the Denatured Alcohol Regulations 2005 or as authorised in writing by the Commissioners.
Medical or veterinary practitioner	A person entitled by law to provide medical or veterinary services in the United Kingdom.
Medical use	Any medical, veterinary, surgical or dental purpose other than administration internally.
Pharmacist	Has the meaning given in Section 132(1) of the Medicines Act 1968.
Trade Specific Denatured Alcohol (TSDA)	Alcohol denatured to the standard set out in the Denatured Alcohol Regulations 2005 or to an equivalent standard authorised in writing by the Commissioners.

Your rights and obligations

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

Help us improve this notice

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
M5 3BS

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 Excise Enquiries team.

Putting things right

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.

How HMRC uses your information

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