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HMRC internal manual

Beer Guidance

Small brewery beer: Connected (or co-operated) breweries

It is important to identify connected breweries to prevent a large business being artificially split into a number of smaller breweries who would each be below the 60,000 hectolitre limit and therefore entitled to reduced rates of duty.

Whether a person or business is connected is determined in accordance with section 1122 of the Corporation Tax Act 2010.

The definition of ‘connected’ is very wide. Examples of circumstances are set out in paragraph 8.5 of Notice 226.