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HMRC internal manual

Beer Guidance

From
HM Revenue & Customs
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Procedure: Application

At least 14 days before production begins, an intending brewer must write to the Excise Processing Teams (EPT) in Glasgow. Details of what should be included in the application and the address to send it to can be found at paragraph 4.3 and section 33 of Notice 226 Beer Duty. The full names(s) of the legal entities must be entered on the application. Where there is more than one set of premises, an application is required for each one, unless they are within 5kms of each other and where one may be regarded as adjacent premises to the other (BEER2020 ‘Adjacent premises’ refers). Normally a brewer will wish to apply for registration as a holder of beer at the same time, in which case they will have to include details of which classes of beer they wish to hold. Further information can be found in BEER2300 legal entities and BEER2030 classes of beer. An independent packager of beer who wishes to package beer in duty suspension, must apply to the NRU for registration as a registered holder of beer. Details of what should be included in the application and the address to send it to can be found in sections 5.4 and 33 of Notice 226.

The relevant legislation is sections 5 and 9 and Schedules 1 and 2 of the Beer Regulations 1993.

Registration cannot be backdated or issued retrospectively.

Note. Except where registration is not required (BEER2050 ‘Exemptions’ refers), the production of beer by a brewer who is not registered or on premises which are not registered is an offence for which there is a penalty. Further information can be found in BEER10200 and paragraph 3.9 of Notice 226.