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HMRC internal manual

Beer Guidance

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HM Revenue & Customs
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Registration: Changes in registration particulars and revocation and variation of registration

Changes in registration particulars

Changes that may affect a producer’s or holder’s registration should be notified to the EPT. The relevant legislation is regulation 6(5) or 10(5) of the Beer Regulations 1993.

Variation

Regulation 6(7) of the Beer Regulations 1993 allows the Commissioners to vary the terms of a producer’s registration if there are good reasons and provided that we give the producer 14 days notice in writing. This regulation does not give us the authority to revoke a brewer’s registration.

Regulation 11(3) of the Beer Regulations allows the Commissioners to vary the terms of a holder’s registration to hold beer without payment of duty if there are good reasons and provided that we give the holder 14 days notice in writing. This regulation also gives us the authority to revoke a holder’s registration under section 41A(6)(a) if there are concerns about security and compliance.

Revocation

Regulation 7(3) of the Beer Regulations 1993 allows the Commissioners to cancel a registration if it is established that a brewer has ceased production. The EPT and BDAC should be notified.