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HMRC internal manual

Spirits Production Manual

From
HM Revenue & Customs
Updated
, see all updates

Technical guidance: contents

  1. SPIR4010
    Technical guidance: Why do we need a spirits regime?
  2. SPIR4020
    Technical guidance: What are spirits?
  3. SPIR4030
    Technical guidance: How are spirits produced?
  4. SPIR4040
    Technical guidance: Can anyone produce spirits?
  5. SPIR4050
    Technical guidance: Can you explain in greater detail how spirits are produced from cereals and fruits?
  6. SPIR4060
    Technical guidance: Stages of production: Materials
  7. SPIR4070
    Technical guidance: Stages of production: Mashing
  8. SPIR4080
    Technical guidance: Stages of production: Fermentation
  9. SPIR4090
    Technical guidance: Stages of production: Distillation
  10. SPIR4100
    Technical guidance: Stages of production: Pot Still Distillation
  11. SPIR4110
    Technical guidance: Stages of production: Continuous Distillation
  12. SPIR4120
    Technical guidance: Can you explain how industrial ethanol is produced?
  13. SPIR4130
    Technical guidance: How are the spirits accounted for and warehoused?
  14. SPIR4140
    Technical guidance: What are the distillers' responsibilities under this regime?
  15. SPIR4150
    Technical guidance: What sort of records do distillers keep?
  16. SPIR4160
    Technical guidance: Can a distiller dispose of fusel oils without paying excise duty?
  17. SPIR4170
    Technical guidance: Can a distiller receive feedstock from other excise traders?
  18. SPIR4180
    Technical guidance: What happens if a distiller ceases to manufacture spirits?
  19. SPIR4190
    Technical guidance: What is the significance of the terms
  20. SPIR4200
    Technical guidance: Is a distiller’s licence required if a trader produces spirits as a by-product of a manufacturing process?
  21. SPIR4210
    Technical guidance: How does the Whisky Export Refund Scheme work?
  22. SPIR4220
    Technical guidance: Can computerised versions of the Practical Alcohol Tables etc be used?
  23. SPIR4230
    Technical guidance: Can a trader manufacture spirits in a still which has a capacity of less than 18 hectolitres?
  24. SPIR4240
    Technical guidance: What classification are spirits-based alcoholic carbonates ('Alcopops')?
  25. SPIR4250
    Technical guidance: But thats made-wine - what does that have to do with spirits?
  26. SPIR4260
    Technical guidance: Processing of quarterly returns
  27. SPIR4270
    Technical guidance: Mashing and Fermentation Diagram
  28. SPIR4280
    Technical Guidance: Pot Still Distillation diagram
  29. SPIR4290
    Technical Guidance: Coffey Patent Still Distillation diagram