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HMRC internal manual

Cider Guidance

From
HM Revenue & Customs
Updated
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Registration: changes in registration particulars and cancellation of registration

Changes in registration particulars

Changes that may affect a cider maker’s registration should be notified to the National Registration Unit (NRU) in Glasgow. If necessary, the NRU will issue an amended certificate of registration.

Cancellation

Regulations 8(1) of the Cider and Perry Regulations 1989 allows the Commissioners to cancel a registration if it is established that trading has ceased or that cider is not being made on registered premises. The NRU and TAPS (Trader Accounting Payment System) unit in Southend should be notified.

Regulation 8(2) allows the Commissioners to revoke a registration where there is reasonable cause, provided we give three months’ written notice. However, cancelling a cider maker’s registration should not be undertaken lightly and advice should be sought from the NRU or Alcohol Policy if you are considering this.