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HMRC internal manual

Cider Guidance

HM Revenue & Customs
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Record keeping: excise duty account

Registered cider makers must keep a cider duty account. The legal provisions for this are regulation 5(1) and Schedule 2 of the Revenue Traders (Accounts and Records) Regulations 1992. Full details of the information that must be recorded in the cider duty account can be found in paragraph 6.3 of Notice 162 (GOV.UK).