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HMRC internal manual

Cider Guidance

Duty point and moving cider in duty suspension: constructive removal

The status of cider held on registered premises may be changed from duty suspension to duty paid without the need to remove the cider from those premises, providing that the appropriate duty is accounted for and a clear audit trail is maintained which identifies that cider in the cider maker’s records. When a cider maker constructively removes cider, particularly prior to a budget increase, the record must be completed before the time of the duty rate rise and cannot subsequently be cancelled, amended or altered. This is provided for by section 12A of the Cider and Perry Regulations 1989.