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HMRC internal manual

Spirits Production Manual

From
HM Revenue & Customs
Updated
, see all updates

Introduction - Scope of this guidance

This guidance deals with the approval and control of distilleries producing spirits by:

  • the fermentation and distillation of agricultural ingredients;
  • the cracking of ethylene gas; or
  • any other process.

It does not cover subjects common to all regimes, e.g. general assurance practices,investigation of offences and recovery of debt. These subjects are covered elsewhere.