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HMRC internal manual

Spirits Production Manual

Law, Policy and Application - submission of distillery returns


Within 14 days of the end of each calendar quarter the distiller shall furnish to the officer a return in respect of that quarter, which shall be made in such form and manner and shall contain such particulars as the Commissioners may from time to time direct .-TSR Regn 25

Policy and Application

All distillers must render a return each calendar quarter on form W21 within 14 days of the end of the quarter. Nil returns are required.