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HMRC internal manual

Beer Guidance

HM Revenue & Customs
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Beer production: Co-storage of duty paid and duty suspended beer

A brewer may, subject to certain conditions, co-store duty paid beer with duty suspended beer in their registered premises. The beer could either be received duty paid or have duty paid on it while held in the registered premises. No physical segregation of duty paid and duty suspended beer is necessary. However, the brewer must be able to physically identify beer that is duty paid.