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HMRC internal manual

Denatured Alcohol: main contents

Producers: Procedure for authorising licensed distillers, rectifiers and compounders: Handling of applications

The Excise Processing Team (EPT) is responsible for processing applications for authorisations to produce denatured alcohol.

The NRU will:

Step Action
   
1 Check the applicant’s distiller/rectifier/compounder licence
Arrange for a (This content has been withheld because of exemptions in the Freedom of Information Act 2000) companies house check to be carried out on the applicant. Any information held on (This content has been withheld because of exemptions in the Freedom of Information Act 2000) companies house is to be taken into account when considering the application and conditions to be attached to the approval.    
  2 If they are satisfied that the application is correct they may issue an authorisation letter or refer the application for a pre-approval visit.

The denatured alcohol producer must also receive approval of their process for making denatured alcohol before they begin production (see DNALC4100). In practice the authorisation and approval of process will be dealt with together.

See DNALC15000 for a specimen authorisation letter