Summary

Guidance for HMRC staff to understand cider, to enable them to deal with enquiries and carry out effective assurance visits.

Contents

  1. CIDER00500
    Data protection
  2. CIDER01000
    Introduction: contents
  3. CIDER02000
    Registration: contents
  4. CIDER03000
    Cider production: contents
  5. CIDER04000
    Duty point and moving cider in duty suspension: contents
  6. CIDER05000
    Cider duty: contents
  7. CIDER06000
    Record keeping: contents
  8. CIDER07000
    Samples: contents
  9. CIDER08000
    Domestic consumption relief: contents
  10. CIDER09000
    Removals from/receipts in cider premises: contents
  11. CIDER10000
    Offences, assessments and penalties: contents
  12. CIDER11000
    Glossary: contents
  13. CIDER12000
    Cider assurance: contents