Record Keeping: General provisions
The Revenue Traders (Accounts and Records) Regulations 1992 place obligations on all revenue traders to keep and preserve records of their business, the goods with which they are involved and the associated financial matters.
CEMA section 118A(1) provides the Commissioners with the powers under which the Revenue Traders (Accounts and Records) Regulations 1992 were made. CEMA section 118B places a duty on revenue traders and others to furnish information and produce documents.
Further details on the records brewers and holders of beer must keep can be found in section 14 of Notice 226.