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HMRC internal manual

Beer Guidance

HM Revenue & Customs
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Record keeping: Record of beer in duty suspension

Under regulation 14 of the Beer Regulations 1993, every registered brewer, registered holder and authorised warehousekeeper must keep a record of every delivery and receipt of beer made by him.

The record must include the particulars specified in Schedule 3 of the Regulations and must be separate from any record of deliveries and movements of duty paid beer.