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HMRC internal manual

Beer Guidance

HM Revenue & Customs
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Record keeping: Record of additions of substances to beer

Under regulation 23 of the Beer Regulations 1993, every registered brewer and holder must keep a record of all relevant operations on beer carried out by him. The duty liability can be affected by the addition of some substances, for example, spirits.

The record must include the particulars specified in Schedule 5 of the Beer Regulations 1993.