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HMRC internal manual

Denatured Alcohol: main contents

Authorised users: procedure for approval of IDA

The NRU deals with applications to use IDA for a use that is not on the list of prescribed uses. The NRU will:

Step Action
1 Check that all the required information has been included
2 Consider the use and either reject and issue a rejection letter or complete a PG1 submission and submit it to the Alcohol Team, Indirect Tax for a decision.
3 If the Alcohol team approve the new use the NRU will issue an authorisation letter. The NRU will update DTR and send letters to the trader folder.
4 If the Alcohol team reject the new use the NRU will issue a rejection letter.

The alcohol team will update the list of prescribed uses in Notice 473 when any new uses are approved.