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HMRC internal manual

Beer Guidance

Introduction: Scope of this guidance

Permanent guidance is the main reference material for people in HM Revenue & Customs (HMRC). All HMRC formal procedures and work systems are outlined in this guidance which give managers and staff the Department’s rules and guidelines and general advice on interpreting them.

The guidance is to assist HMRC staff and should not be relied upon by businesses in calculating their taxes and duties.

The aim of this guidance overall is to equip staff to understand beer and to be able to deal with enquiries and carry out effective assurance visits.

This guidance should be read in conjunction with Notice 226 Beer Duty.

This guidance does not cover subjects common to all regimes such as the investigation of offences or recovery of debt. Guidance on the warehousing or importation or exportation of beer is covered in this guidance, but is provided for in more detail in Holding and Movement guidance.

This guidance does not replace the need for classroom or practical training. If you are new to beer, or if you need refresher training, you should discuss your training needs with your line manager or training manager.