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HMRC internal manual

Cider Guidance

Introduction: scope of this guidance

Permanent guidance is the main reference material for people in HM Revenue & Customs (HMRC). All HMRC formal procedures and work systems are outlined in this guidance which give managers and staff the Department’s rules and guidelines and general advice on interpreting them.

The guidance is to assist HMRC staff and should not be relied upon by businesses in calculating their taxes and duties.

The aim of this guidance overall is to equip staff to understand cider and to be able to deal with enquiries and carry out effective assurance visits.

This guidance should be read in conjunction with Notice 162 (GOV.UK) Cider production which explains the effects of the law and regulations covering the production, storage and accounting for duty on cider.

This guidance does not cover subjects common to all regimes such as the investigation of offences or recovery of debt. Guidance on the warehousing or importation or exportation of cider is covered in this guidance, but is provided for in more detail in the Holding and Movement guidance.