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HMRC internal manual

Spirits Production Manual

From
HM Revenue & Customs
Updated
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Law, Policy and Application - Produce of distillation periods

Law

(1) Save as the Commissioners may otherwise allow, a distiller shall ensure that the produce of any distillation period is not mixed with any other matter until account ofthat produce has been taken in such manner and to such an extent as the Commissioners may require.

(2) Notwithstanding paragraph (1) above, before account is taken ofthe produce of any distillation period it may be mixed with feints of which account has been taken in an earlier distillation period – TSRRegn 11

Policy and Application

Distillers must not mix spirits produced in different distilling periods until account has been taken of them.