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HMRC internal manual

Cider Guidance

Offences, assessments and penalties: registration

Failure to apply for registration

Schedule 41 of the Finance Act 2008 (came into effect on 1 April 2010) provides that a penalty is payable by a person who fails to register for a tax, declare taxable income or notify a new activity on which tax is due. The schedule applies to almost all the HM Revenue & Customs (HMRC) taxes and includes an obligation to register to make cider for sale under section 62(2) of ALDA.

Production of cider by an unregistered person

The law covering the making of cider by an unregistered person is ALDA section 62(4).

Note: Failure to register a person or premises will attract a penalty and the cider shall be liable to forfeiture.