Beta This part of GOV.UK is being rebuilt – find out what this means

HMRC internal manual

Cider Guidance

HM Revenue & Customs
, see all updates

Registration: cessation of trade


Cider makers must inform the National Registration Unit (NRU) if they intend to stop making cider. They should then confirm when production has ceased. The NRU will inform TAPS (Trader Accounting Payment System). The relevant legislation is regulations 7(2) and 7(3) of the Cider and Perry Regulations 1989.

Deregistration checks

Before deregistering a cider maker, you should ensure that duty has been accounted for in full, including any unexplainable losses of duty suspended cider. Once registration is cancelled, they can no longer hold cider in duty suspense on their premises. You may consider if appropriate to do a deregistration visit.

Cancellation of registration

After completion of the deregistration checks and once you are satisfied that registration can be cancelled, ask the cider maker to return the registration certificate to the NRU. You must notify the NRU of the cancellation. On receipt of the certificate or written notification, the NRU will issue a cancellation letter to the cider maker. The NRU will update the Departmental Trader Register (DTR) database and System for Exchange of Excise Data (SEED) and advise TAPS to ensure returns are no longer sent to the cider maker.