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HMRC internal manual

Cider Guidance

Registration: procedure: revenue risk

Each new application to register should be examined critically. Any duty suspension arrangements afforded to a registered cider maker present a risk to the revenue that should be estimated for each new cider maker.

On the National Registration Unit (NRU) request, the National Co-ordination Unit (NCU) will perform the following checks on a new applicant which will include:

  • confirmation of the legal status
  • cross reference to the VAT register, examination of the cider maker’s folder if appropriate, looking particularly at the reliability and compliance indicators