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HMRC internal manual

Beer Guidance

Updates: Beer Guidance

2016

published amendments

Beer production: Research and experiments into brewing
Updated link to Notice 226
Glossary F - M
Updated text - new regulations introduced (in 2010)
Offences, assessments and penalties: Inaccurate returns
Updated text - removal of implementation date (6 years since)
Offences, assessments and penalties: Registration
Updated text - removal of implementation date (6 years since)
General provisions: penalties
Change of section number in Notice 226.
General provisions - power to assess for excise duty
Change of name of guidance.
EU removals, exports and supplies: Supplies
Updated text - removal of implementation date (5 years since)
EU removals, exports and supplies: exportation of beer
Change of link to HMRC site to GOV.UK
EU removals, exports and supplies: EU removals
Updated text - removal of implementation date (5 years since)
Imports: Imported or EU acquired beer
Updated text - removal of implementation date (5 years since)
Record keeping: Record of beer moving in duty suspension
Updated text - removal of implementation date (5 years since)
Beer Duty: Return and payment
Change of section number in Notice 226. Updated text - removal of implementation date (5 years since)
Moving beer in duty suspension: Conditions under which beer in duty suspension may be moved
Updated text - removal of implementation date (5 years since)
Small brewery beer: Imports
Updated text - removal of implementation date (5 years since)
Amended link
Small brewery beer: Duty suspended movements within the UK
Updated link
Change link to HMRC site to GOV.UK. Updated text - removal of implementation date (5 years since).
Small brewery beer: Connected (or co-operated) breweries
Amended link
Change link to HMRC site to GOV.UK
Small brewery beer: Calculation of reduced rates
Change to paragraph numbers in Notice 226
Spoilt beer: Duty Return
Removal of reference to Box 12 in EX46 (that was in old paper return)
Beer production: Recovery of beer and alcohol
Updated text
Registration: Cessation of trade
Change to NRU name
Change to NRU name
Registration: Changes in registration particulars and revocation and variation of registration
Change to NRU name
Legal Entity: Types of legal entity
Change to NRU name
Security: Introduction, UK provisions and revenue risk indicators
Updated text (removal of implementation date as now 5 years since)
Procedure: Pre-registration visits
Amend an inaccuracy in text
Procedure: revenue risk
Change of NRU name
Procedure: Responsibility for registration
Change of NRU name
Procedure: Application
Change of NRU name and section number in N226
Registration: Classes of beer
Change to text to further clarify position regarding class D approval
Introduction: Role of the Alcohol Policy Team
Link to page removed (no longer displayed). New link shown.
Introduction: law and regulations
Added link
Paragraph removed and updated details now referred to in BEER1040
Introduction: Scope of this guidance
Removed text no longer needed

published amendments

Registration: The due diligence condition
Added link to EDDC guidance
Registration: contents
Add in new section BEER2420 to contents page
Introduction: law and regulations
to amend link to BEER1040 shown in URL

published amendments

Registration: The due diligence condition
URL set, no change to text

published amendments

Additional guidance material: incorrect recording of receipts
Removed the embedded image
Inserted an link to image
Small Brewer Assurance Guidance: Strength measurement
Applied redaction to whole page
Small Brewer Assurance Guidance: Packaging
Applied redaction to whole page
Small Brewer Assurance Guidance: Brewing
URL set, no change to text
Beer Assurance: Credibility checks
URL set, no change to text
Post registration checks: Explanatory notes
URL set, no change to text
Post registration checks: Introduction
URL set, no change to text

2017

published amendments

Registration: Introduction
Added in new paragraph on a brewer's requirement to register for AWRS if selling duty paid alcohol to another business.

published amendments

General provisions: penalties
link to ECP (Excise Civil Penalties) page updated

published amendments

General provisions: penalties
link to Notice 226 updated

2018

published amendments

Spoilt beer: Keg Ullage
Updated reference to section 20.20 of Notice 226, to 20.19 of Notice 226.