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HMRC internal manual

Cider Guidance

Registration: procedure: entry of premises

Application for registration must include entry of premises. This is a plan of premises showing the position and description of rooms, places and each vessel or other piece of plant intended for use in the making of cider. The making of cider should not begin until entry of premises is made.

The relevant legislation is regulation 9 of the Cider and Perry Regulations 1989.

A cider maker should not withdraw an entry of premises until all duty has been accounted for and paid on any stock held or where materials still remain for making cider.

The relevant legislation is regulation 10 of the Cider and Perry Regulations 1989.