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HMRC internal manual

Denatured Alcohol: main contents

Introduction: Scope of this guidance

Permanent guidance is the main reference material for people in HM Revenue and Customs. All HM Revenue and Customs’ formal procedures and work systems are outlined in this guidance that give managers and staff the Department’s rules and guidelines and general advice on interpreting them.

The guidance is to assist HM Revenue and Customs staff and should not be relied upon by businesses in calculating their taxes and duties.

This guidance deals with the manufacture, distribution and use of denatured alcohol. It highlights those areas where legal and policy requirements must be followed and offers guidance to assist officers in making their own decisions on a broad range of licensing, administration and control matters.

This guidance should be read in conjunction with Notice 473.

This guidance does not cover subjects common to all regimes, such as the investigation of offences or recovery of debt etc., as these subjects are covered elsewhere