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HMRC internal manual

Spirits Production Manual

From
HM Revenue & Customs
Updated
, see all updates

Law, Policy and Application - Conditions to be imposed on a distiller retailing or wholesaling alcoholic liquors on distillery premises

Conditions to be imposed on a distiller retailing or wholesaling alcoholic liquors ondistillery premises

(referred to in SPIR3060)

  • The distiller must hold any appropriate Justice’s licence and comply with any conditions imposed by the licensing authority.
  • Subject to conditions the trader may now store duty paid and duty unpaid goods together.
  • The trader’s stock control system must, at all times, clearly identify and record the location and duty paid status of the different classes of goods. The systems must not allow for the status of the goods to be changed from duty paid to duty unpaid. The system must clearly show when a duty point has been reached.
  • Stock records are to be kept, showing details of receipts of wines, spirits, beers etc, their location in stock and details of delivery, including the time of delivery.
  • Bottles of spirits are to remain unopened on the premises until required for retail use.
  • Financial records relating to the retailing or wholesaling business are to be made available to us on request.
  • Details of the hours of opening of the shop, restaurant etc and changes to these hours must be entered in the trader’s business records.