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HMRC internal manual

Cider Guidance

Registration: security: Excise Payment Security System (EPSS)

All cider makers applying for registration for the first time are required to have a guarantee to cover all duty due on cider, removed from their registered premises to the UK home market, until it is paid to HMRC. Eligibility to make payments without providing a guarantee can be applied for, but the cider maker must meet the EPSS authorisation criteria. Further information on EPSS can be found in paragraph 4.4 of Notice 162 (GOV.UK), Notice 197 (GOV.UK) and on GOV.UK.