Beta This part of GOV.UK is being rebuilt – find out what this means

HMRC internal manual

Spirits Production Manual

HM Revenue & Customs
, see all updates

General principles - Role of the Alcohol Team, ESM


ESM has ultimate responsibility for the administration of the system. It is required to:

  • ensure that duties are collected and protected efficiently, effectively and economically, with the minimum burden on legitimate trade;
  • set out the framework of the system and provide guidance within which the assurance teams can exercise control in accordance with their knowledge of local circumstances;
  • maintain within the Department a high level of technical expertise and a good understanding of the business of excise traders; and
  • assess the need for change, to develop policies to meet changing circumstances, and to evaluate the effectiveness of new policies when implemented.

The Alcohol Team, ESM is responsible for spirit production within the United Kingdom. It sets out the policy stating what is to be achieved and provides guidance to local staff who have authority to decide how it is controlled.