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HMRC internal manual

Cider Guidance

HM Revenue & Customs
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Registration: procedure: claim for exemption from registration

Cider makers (whose total production, including that for their own consumption, does not exceed 70 hectolitres in any rolling period of 12 consecutive months) can complete a CP33 (claim for exemption from registration by a maker of cider or perry for sale) or notify us in writing that they wish to claim exemption from registration. A copy of a CP33 can be found in section 28 of Notice 162 (GOV.UK).