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HMRC internal manual

Cider Guidance

Introduction: role of the Alcohol Policy team

The Alcohol Policy team has ultimate responsibility for the administration of the cider duty system and overall responsibility for this guidance. The team is required to:

  • ensure that the revenue is protected efficiently, effectively and economically, with the minimum burden on legitimate trade
  • set out the framework of the system and provide guidance which those responsible can exercise control in accordance with their knowledge of local circumstances
  • maintain within the department a high level of technical expertise and a good understanding of the business of excise traders.

The team are located at:

3 Floor West
Ralli Quays
3 Stanley Street
M60 9LA

Any requests for policy advice should be by completion of an Advice Request Form to the AHM Advisory and Litigation team. See guidance on getting advice on Tobacco, Alcohol, Holding and Movement issues.