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HMRC internal manual

Beer Guidance

HM Revenue & Customs
, see all updates

Procedure: revenue risk

Each new application to register should be examined critically. Any duty suspension arrangements afforded to a registered holder of beer, present a risk to the revenue that should be estimated for each new brewer or packager.

On EPT’s request, the National Co-ordination Unit (NCU) will perform the following checks on a new applicant that will include:

  • Confirmation of the legal status of the applicant; and
  • Cross reference to the VAT register, examination of the trader’s folder if appropriate, looking particularly at the reliability and compliance indicators.