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HMRC internal manual

Cider Guidance

HM Revenue & Customs
, see all updates

Record keeping: general provisions

The Revenue Traders (Accounts and Records) Regulations 1992 (RTAR) places obligations on all revenue traders to keep and preserve records of their business, the goods with which they are involved and the associated financial matters.

CEMA section 118A(1) provides the Commissioners with the powers under which the Regulations were made. CEMA section 118B places a duty on revenue traders and others to furnish information and produce documents on request.

Further details on the records cider makers must keep can be found in section 6 of Notice 162 (HMRC website) 

Additional information on what should be recorded can be found in sections 11 and 13 of Notice 162.

Records can be held manually or electronically and should normally be retained for six years, although we may agree to a shorter retention period - regulation 8 of RTAR refers.[]()