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HMRC internal manual

Cider Guidance

HM Revenue & Customs
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Registration: procedure: can a cider maker be refused registration?

An application to register as a cider maker may be declined by HMRC if there is reasonable cause. An application to register to hold cider in duty suspension may also be declined - CIDER02140 refers. A registration may be revoked if there is reasonable cause - CIDER02300 refers.