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HMRC internal manual

Spirits Production Manual

Introduction - Who is responsible for this guidance


This book covers all aspects of the administration of the spirits production regime.

The HQ Division with overall responsibility for this book is Indirect Tax. The branch concerned is:

Alcohol Team
3rd Floor West
Ralli Quays
3 Stanley Street
M60 9LA

email - Alcohol Policy, Mailbox (Indirect Tax)

Guidance on the assurance aspect of spirits production can be provided by:

Warehousing Unit of Expertise
Portcullis House
21 India Street
G2 4PH

Tel: 0141 555 3890

Fax: 0141 555 3411