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HMRC internal manual

Spirits Production Manual

Introduction - Aims of this guidance


Responsibility and accountability for the control of spirits production lies with assurance managers. Therefore, assurance staff at all levels need to understand the scope, construction and operation of the spirits production regime in order to carry out their tasks effectively and meet the system and control objectives.

This guidance highlights those areas where legal and policy requirements must be followed and offers guidance to assist officers in making their own decisions on a broad range of authorisation, administration and control matters.