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HMRC internal manual

Beer Guidance

From
HM Revenue & Customs
Updated
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Offences, assessments and penalties: Registration

Failure to apply for registration

The law covering failure to register is the Alcoholic Liquor Duties Act 1979, section 47(4).

Note: Schedule 41 of the Finance Act 2008 provides that a penalty is payable by a person who fails to register for a tax, declare taxable income or notify a new activity on which tax is due. This schedule applies to almost all the HMRC taxes and includes an obligation to register to brew beer under section 47(1) of the Alcoholic Liquor Duties Act 1979.

Production of beer by an unregistered person

The law covering production of beer by an unregistered person is the Alcoholic Liquor Duties Act 1979, section 47(5).

Contravention of or failure to comply with conditions of registration

The law covering the contravention or failure to comply with conditions of registration is the Alcoholic Liquor Duties Act 1979, section 41A(8).

Note. Failure to register person or premises or to comply with conditions of registration will attract a penalty and the beer shall be liable to forfeiture.