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HMRC internal manual

Denatured Alcohol: main contents

Authorised users: Procedure for approval - TSDA for a new use

The NRU deals with applications to use a TSDA for a use that is not its specified use. They will:

Step Action
1 Check that all the required information has been included
2 Consider the request 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 trader folder.
4 If the Alcohol team reject the new use, to the NRU will issue a rejection letter.

The Alcohol team will update the list of specified uses for the TSDA in Notice 473 when any new uses are approved.