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HMRC internal manual

Spirits Production Manual

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HM Revenue & Customs
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Law, Policy and Application - Specimen approval letter for distillers

Specimen approval letter

(referred to in SPIR3090 and SPIR3280)

The Commissioners of HM Revenue and Customs by their powers under the Customs and ExciseManagement Act 1979, the Alcoholic Liquor Duties Act 1979 and The Spirits Regulations 1991(Sl 1991/2564) have approved:

  • the undermentioned premises as a tax warehouse, and the undermentioned person as an authorised warehousekeeper in connection with those premises:

Tax warehouse …………………………………………………………………………
Authorised warehousekeeper …………………………………………………….;

  • the distillery premises as described in the application made by yourselves and accepted by the Commissioners; and
  • the plant and process described at the annexed Schedule * (see notes below) for the manufacture of spirits subject to the Commissioners’ powers of variation.

Approval is granted subject to the following conditions:

  • you must comply with all the relevant provisions of the law and regulations, and requirements imposed thereunder by the Commissioners ;
  • the distillery shall be operated to the satisfaction of the Commissioners in a manner calculated to minimise the need for direct official control;
  • you shall be responsible for the provision and maintenance of the premises so as to ensure that the working conditions are safe and without risk to the health of official staff visiting the premises and in these respects shall comply with any specific health and safety requirement laid down by a competent authority;
  • you must secure the spirit you produce from tampering or pilfering until duty is paid on it.
  • declarations of account of spirits and feints produced shall be made in your business records immediately after a charge is taken;
  • ** (see notes below); and
  • *** (see notes below).

This approval supersedes all previous approvals of the distillery plant and process.

Please sign and date the statement at the foot of the enclosed copy of this letter andreturn it to me at the above address.

Yours faithfully

HM Revenue and Customs

-–-–-–-–-–-–-–-–-–-–-–-–-–-–-–-–-–-–-–-–-–-–-–-–-–-–-–-–-–-—

I/We acknowledge (on behalf of the company) having received the letter of which theforegoing is a copy.

Signed…………………………………………………………………………………………..

Name of Signatory…………………………………………………………………………..

Status of Signatory .……………(Director, Secretary, Partner orProprietor)

Date ………………………………………

Notes

  • The schedule will either be:

    • a photocopy of the plant and process section of the distiller’s application; or
    • a suitably amended and retyped version of the application.

** You may add such conditions you deem necessary for the protection of the revenue– see SPIR3100 - Approval of plant and process.

*** For experimental/research distilleries the following conditions should be added:

  • research/experimental work on distillation equipment/the distillation of new feedstocks may only be undertaken subject to the prior agreement of the Commissioners;
  • your spirit receiver is also approved for use as a distiller’s warehouse;
  • deliveries of distilled samples to the distiller or experimental sponsor for taste/test analysis is permitted provided the following conditions are observed:

 

 

  • the samples are duty paid on removal from the distiller’s warehouse;
  • the total quantity which may be delivered to the sponsor must not exceed the lesser of 2 litres of alcohol or 20% of the spirit collected per distillation; and
  • the samples must not be sold or otherwise disposed of for financial gain; and

 

  • the remainder of the distillate must be destroyed to the Commissioners’ satisfaction immediately after the spirits account has been taken and the spirits are deemed to be warehoused.