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HMRC internal manual

Cider Guidance

HM Revenue & Customs
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Registration: procedure: application

An intending cider maker must complete a CP30 (application to register as a cider or perry maker) and send it along with entry of the premises (CIDER02120 ‘Entry of premises’ refers) to the National Registration Unit (NRU) in Glasgow. Details of what should be included in the application and the address to send it to can be found at paragraph 3.2 and section 27 of Notice 162 (GOV.UK).

The cider maker must also advise if cider is to be rendered sparkling, (unless the process is to be carried out in an excise warehouse).

The full names of the legal entities must be entered on the application (CIDER02220 ‘Legal entities’ refers). Where there is more than one set of premises, an application is required for each one.

The relevant legislation is section 5 of the Cider and Perry Regulations 1989.

Registration cannot be backdated or issued retrospectively.

Note: Except where registration is not required (CIDER02020 ‘Exemptions’ refers), the production of cider for sale by a cider maker who is not registered or on premises which are not registered is an offence for which there is a penalty. Further information can be found in CIDER10200 ‘Registration’ and paragraph 3.14 of Notice 162.

Note: An application to register premises for remote storage of cider is to be rejected. A cider maker who tries to set up a minimal production facility in order to avoid this restriction should be reminded that only cider made on entered premises may be stored there.

Bottlers and canners who do not actually ‘make’ cider but who carry out a physical process on the cider itself, for example, filtering, aerating, blending or pasteurisation, in addition to canning and bottling may be registered as makers if they so wish. If, however, they simply package the cider without carrying out any additional process they cannot be registered as a cider maker.