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HMRC internal manual

Denatured Alcohol: main contents

Penalties and assessments: Stock discrepancy penalties

The general rules on penalties relating to deficiencies or surpluses of stocks of undenatured and denatured alcohol are given in section 13 of Notice 473.

Subject Law (All references to the Alcoholic Liquor Duties Act 1979 unless otherwise stated)
   
Deficiency in producer’s stock of alcohol for denaturing - excise duty point Regulation 11, Denatured Alcohol Regulations 2005.
Deficiency in producer’s stock of denatured alcohol s. 78(1),(2)&(4)
Surplus in producer’s stock of denatured alcohol s. 78(1),(2)&(3)