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HMRC internal manual

Denatured Alcohol: main contents

Distributors/dealers: Procedure for issue of licence to distribute denatured alcohol: Handling of applications

Applications for licences to distribute denatured alcohol are dealt with by the EPT. The EPT will:

Step Action
1 Check that the applicant has completed and signed form L5 and, if required, entry of premises correctly
2 If they are satisfied that the applicant’s details are correct, prepare and issue an approval letter and licence on Form L110 using the following steps
3 Give the licence a unique identifying number
4 Show the excise trade as “distributor of industrial denatured alcohol and/or Trade Specific 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

In some cases the EPT may refer applicants to the local office for a pre-approval visit