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HMRC internal manual

Denatured Alcohol: main contents

From
HM Revenue & Customs
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Approval of process and entry of premises (producers): Entry of premises

No person may begin to denature alcohol until he has made entry of each set of premises at which he intends to make denatured alcohol, unless those premises are an excise warehouse. Section 3 of Notice 473 gives full details of how to make entry.

The legal basis for entry of premises is as follows:

Subject Law
   
Requirement for a producer to make entry of premises Denatured Alcohol Regulations 2005, Regulation 8(7)
Requirement for entry to be made in such form and manner as the Commissioners may direct Customs and Excise Management Act 1979 section 108(1)