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HMRC internal manual

Cider Guidance

HM Revenue & Customs
, see all updates

Introduction: background

This guidance deals with the registration and control of cider and perry makers producing cider and perry for sale in the UK. Where references are made to cider or cider makers, unless stated otherwise, this should be taken to mean cider and perry or cider and perry makers.

Assurance managers are responsible and accountable for control of cider makers. Therefore, assurance staff need to understand the scope, construction and operation of the system in order to carry out their tasks effectively and meet the system and control objectives.

This guidance highlights those areas where legal and policy requirements must be followed and offers guidance to assist officers in making their own decisions on a broad range of registration, administration and control matters.

Most of the terms used in this guidance are explained either in the glossary CIDER11000 or in the body of the guidance itself.