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HMRC internal manual

Cider Guidance

From
HM Revenue & Customs
Updated
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Registration: procedure: pre-registration visit

We may visit a cider maker prior to registration. However, most pre-registration work is focused on confirming the legal status of the applicant and ensuring the cider maker has correctly completed the application to register.

On National Registration Unit (NRU) request, the National Co-ordination Unit (NCU) check the applicant’s previous compliance history and cross reference to the VAT register, looking particularly at the reliability and compliance indicators.