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HMRC internal manual

Cider Guidance

Updates: Cider Guidance

2016

published amendments

Cider assurance: assurance objectives
* removed
Redaction reapplied
Redaction reapplied
update v1
Page republished
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Cider assurance: credibility checks: physical checks, trends and general
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Cider assurance: credibility checks: annual accounts and management accounts
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Cider assurance: risk profile: deliveries
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Cider assurance: risk profile: production processes - packaging operations and storage
Embedded public print image removed. Redaction reapplied.
Cider assurance: risk profile: production processes - materials and process/production
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Cider assurance: risk profile: business records
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Cider assurance: risk profile: administration
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Cider assurance: types of assurance objectives that could be used for a specific cider maker
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Cider assurance: basic checks
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Cider assurance: introduction
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2017

published amendments

Registration: exemptions
Added in a new paragraph to advise that cider maker exempt from the requirement to register is not required to be registered for AWRS.
Registration: introduction
Added in new paragraph on a registered cider maker's requirement to register for AWRS if selling duty paid alcohol to another business.

published amendments

Offences, assessments and penalties: general provisions: penalties
link to ECP, Notice 209 and Notice 162 updated.
Cider production: spoilt cider: destruction
link to Notice 162 and BEER17000 updated
Cider production: cask conditioned cider: undrinkable sediment in practice
link to Notice 162 and BEER18060 updated
Introduction: role of the Alcohol Policy team
link to Holding and Movement Policy team page updated.