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HMRC internal manual

Denatured Alcohol: main contents

HM Revenue & Customs
, see all updates

Record Keeping & taking account: Record Keeping

The general requirements for record keeping are set out in section 14 of Notice 473 


Specific record requirements for producers and distributors are set out in paragraph 14.2 ofNotice 473.


Specific record keeping requirements for users are set out in paragraph 14.3 ofNotice 473