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HMRC internal manual

Beer Guidance

Registration: Cessation of trade


Brewers and packagers must inform the EPT if they intend to cease trading or packaging beer in duty suspension. They should then confirm when production and packaging in duty suspension has ceased. The EPT will inform BDAC. The relevant legislation is regulations 7(1), 7(2), 11(1) and 11(2) of the Beer Regulations 1993.

Deregistration checks

Before deregistering a trader, you should ensure that duty has been accounted for in full, including on any unexplainable losses of duty suspended beer. Once registration as a holder of beer is cancelled, they can no longer hold beer in duty suspense on their premises. You may consider it appropriate to do a deregistration visit.

Cancellation of registration

After completion of the deregistration checks and once you are satisfied that registration can be cancelled, ask the brewer or packager to return the registration certificate to the EPT. You should cancel the control folder copy of the registration certificate by writing “cancelled” across it and retain in the folder. You must notify the EPT of the cancellation. They will update the Departmental Trader Register (DTR) database, the System for Exchange of Excise Data (SEED) and advise BDAC to ensure returns are no longer sent to the brewer. The folder should be kept for 3 years before being destroyed.

Please note, that we may not revoke any registration under section 47 of ALDA unless production has ceased.