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HMRC internal manual

Denatured Alcohol: main contents

Introduction: Purpose and application of the law

The law provides the framework for the system. Amongst other things it defines the scope of the system, the trader’s obligations and the powers which Parliament has granted the Commissioners to administer and protect the revenue.

The administration of denatured alcohol production and the use of denatured alcohol in the UK is reflected in the Denatured Alcohol Regulations 2005, and in the advice on policy contained in this book. The use of the word ‘must’ in this guidance indicates mandatory checks or actions.

There will be occasions when you will be faced with issues which are not precisely covered by these guidelines. In such cases you or your line manager will need to consider whether or not a trader’s request or problem can be accommodated within the law.

We expect that most problems will be resolved locally. However, issues which may affect policy or practices in other parts of the country should be referred to the Alcohol Team, Indirect Tax.

Any requests for policy advice should be made via the PG1 system. More information about the PG1 system including the template can be found on the Alcohol Team intranet page.