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HMRC internal manual

Denatured Alcohol: main contents

From
HM Revenue & Customs
Updated
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Record Keeping & taking account: Applications for disposal of stock

Applications for disposal of stock are dealt with by the NRU.

On receipt of an application for disposal of stock the NRU will forward this to RIS for a pre-approval visit/desk audit. The allocated officer will consider the following:

  1. whether the requested method of disposal is appropriate, taking into account any revenue risks; and
  2. whether the suggested timescale for disposal is reasonable.

If the allocated officer is satisfied with the method and timescale for disposal they will confirm this in writing with the trader. A copy of the letter should be forwarded to the NRU.

If the allocated officer is not satisfied with the method or timescale for disposal they will inform the trader in writing explaining the reasons for refusal. A copy of the letter should be forwarded to the NRU.

Disposal of denatured alcohol at a destruction site is allowed so long as a full audit trail is kept. A receipt and certificate of destruction should be obtained and retained in business records.