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HMRC internal manual

Spirits Production Manual

Technical guidance: What happens if a distiller ceases to manufacture spirits?

If a distiller ceases to manufacture spirits, or the production premises is silent beyond any seasonal shut-down, and the distiller cannot satisfy you that production will recommence within 12 months of the shut-down date, the licence is to be revoked on the basis that spirits manufacture has ceased.

Revocation of a licence, which is pertinent only to the production of spirits, does not affect the distiller’s warehouse approval. Spirits produced at the premises prior tothe revocation of the licence may continue to be stored / matured in the distiller’s warehouse so long as the warehouse remains approved.