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HMRC internal manual

Beer Guidance

From:
HM Revenue & Customs
Published:
Updated:
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  1. Contents
  2. BEER9000
  3. BEER9040

EU removals, exports and supplies: Cash transactions

Paragraph 23.6 of Notice 226 gives guidance on the procedure to follow if a registered brewer or packager receives any cash (exceeding £9000) for the supply of duty suspended beer.

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