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HMRC internal manual

Denatured Alcohol: main contents

From
HM Revenue & Customs
Updated
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Penalties and assessments: Entry of premises penalties

If any person begins to denature alcohol without making entry of their premises (unless the premises are an excise warehouse), that person will have failed to comply with the regulations and therefore will be liable to a civil penalty and any dutiable alcoholic liquor or denatured alcohol will be liable to forfeiture.

Similarly if a distributor holds denatured alcohol on any premises without making entry of those premises, they will have failed to comply with the regulations and therefore will be liable to a civil penalty and any denatured alcohol will be liable to forfeiture.

Subject Law (All references to the Alcoholic Liquor Duties Act 1979 unless otherwise stated)
   
Contravention or failure to comply s.77(3)
Civil penalty s.77(3), Finance Act 1994 s.9
Forfeiture s.77(5)