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

Law, Policy and Application - Surrender or revocation of Distiller’s Licence


(3) The holder of a licence under any of the enactments specified in subsection (5) below may surrender the licence to the Commissioners … at any time.

(4) The Commissioners … may at any time revoke a licence granted in respect of any premises under any of the enactments specified in subsection (5) below if it appears to them that the holder of the licence has ceased to carry on at the premises the activity in respect of which the licence was granted

(5) The enactments referred to in subsections (3) and (4) above are–

(a) section 12 of the Alcoholic Liquor Duties Act 1979 (distillers) – Finance Act 1986 s8

Policy and Application

Distillers may voluntarily surrender their licences at any time.

Where a distillery is silent for a period extending beyond any seasonal shut-down, you must be satisfied that production of spirits will re-commence within 12 months of the shut-down date. In the absence of satisfactory evidence that spirits production will re-commence, the distiller’s licence is to be revoked immediately on the basis that spirits manufacture has ceased.

The procedure for revoking a licence is set out in SPIR3290.