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HMRC internal manual

Beer Guidance

From
HM Revenue & Customs
Updated
, see all updates

Procedure: Pre-registration visits

Sometimes a brewer may be visited prior to registration. However, most pre-registration work is focused on confirming the legal status of the applicant and ensuring the trader has correctly completed the application to register.

On EPT’s request, NCU check the applicant’s previous compliance history and cross reference to the VAT register, looking particularly at the reliability and compliance indicators.