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HMRC internal manual

Cider Guidance

Registration: legal entity: establishing the identity of a legal entity

Applications for registration under ALDA section 62 and registration certificates should always be in the name of the legal entity making the cider.

If legal action is taken, for example, to recover duty unpaid or in the event of an offence, it will usually be against the appropriate legal entity, although there could be circumstances where an individual employee might be held jointly liable with his employer for an offence. It is important, therefore, to establish the identity of the responsible legal entity at each registered premises.