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HMRC internal manual

Denatured Alcohol: main contents

Introduction: The role of the Alcohol Policy Team, Indirect Tax

The Alcohol Policy team has ultimate responsibility for the administration of the denatured alcohol system and overall responsibility for this guidance. The Team is required to:

  • ensure that the revenue is protected efficiently, effectively and economically, with the minimum burden on legitimate trade;
  • set out the framework of the system and provide guidance within which those responsible can exercise control in accordance with their knowledge of local circumstances;
  • maintain within the department a high level of technical expertise and a good understanding of the business of excise traders; and
  • assess the need for change, to develop policies to meet changing circumstances, and to evaluate the effectiveness of new policies when implemented.

The team are located at:

3rd Floor West
Ralli Quays
3 Stanley Street
M60 9LA

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 Holding and Movement Policy Team intranet page.