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HMRC internal manual

Denatured Alcohol: main contents

HM Revenue & Customs
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Producers: Procedure for issue of licence to produce denatured alcohol: Handling of applications

Applications for licences to produce denatured alcohol are dealt with by the National Registration Unit (NRU)

The NRU will:

Step Action
1 Check that the applicant has completed and signed L5 and entry of premises correctly
2 If they are satisfied that the applicant’s details are correct, either prepare and issue a licence on Form L110 using the following steps or refer for a pre-approval visit
3 Give the licence a unique identifying number
4 Show the excise trade as “producer of denatured alcohol”
5 Enter the name of the licensee as follows:
  • Sole trader - full name and, if applicable, any trading name;
  • Partnership - the full names of the partners and, if applicable, any trading name;
  • Body corporate - the name of that body     
      6 Enter the date of commencement of the licence as the date of issue or the date specified by the applicant, whichever is the later. Retrospective licences are not to be issued
      7 Sign both copies
      8 send copy 1 to the applicant
      9 File copy 2 in the trader’s folder
      10 Update DTR

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