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HMRC internal manual

Cider Guidance

From
HM Revenue & Customs
Updated
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Cider production: spoilt cider: records

Regulation 26(1)(d) of the Cider and Perry Regulations 1989 provides the legal power to require cider makers to keep the record specified by paragraph 13.13 of Notice 162 (GOV.UK). It also requires claimants to keep records to fully substantiate their claims.

Officers should be sympathetic to any request from registered cider makers to destroy their spoilt cider records before six years (but not normally less that three years) have elapsed where they are satisfied that no revenue is at risk. The relevant legislation is regulation 8 of the Revenue Traders (Accounts and Records) Regulations 1992.