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HMRC internal manual

Spirits Production Manual

HM Revenue & Customs
, see all updates

Technical guidance: Can anyone produce spirits?

The manufacture of spirits is restricted to licensed distillers. Applicants for a licence must first meet the qualifying criteria (see SPIR3000 - Licences).

If a trader produces spirits as a by-product of a manufacturing process a Commissioners’ Direction may be issued to disapply the normal licensing and associated requirements (see SPIR4200 for further information).