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HMRC internal manual

Beer Guidance

HM Revenue & Customs
, see all updates

Introduction: Background

This guidance deals with the registration and control of:

  • UK brewers and their production premises; and
  • Brewers and packagers of beer who hold beer in duty suspense.

This guidance should be read in conjunction with Notice 226 which explains the effects of the law and regulations covering the production, storage and accounting for duty on beer.

Assurance managers are responsible and accountable for control of breweries and registered packagers. Therefore, assurance staff need to understand the scope, construction and operation of the system in order to carry out their tasks effectively and meet the system and control objectives.

This guidance highlights those areas where legal and policy requirements must be followed and offers guidance to assist officers in making their own decisions on a broad range of registration, administration and control matters.

Most of the terms used in this guidance are explained either in the glossary BEER11000 or in the body of the guidance itself.