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HMRC internal manual

Beer Guidance

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HM Revenue & Customs
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Record keeping: Excise duty account

Registered brewers and packagers must keep a beer duty account. The legal provisions for this are regulation 5(1) and Schedule 2 of the Revenue Traders (Accounts and Records) Regulations 1992. Full details of the information that must be recorded in the beer duty account can be found in section 13 of Notice 226.