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HMRC internal manual

Spirits Production Manual

From
HM Revenue & Customs
Updated
, see all updates

Technical guidance: But thats made-wine - what does that have to do with spirits?

Products which are manufactured with a spirit base are liable to the spirits rate of duty irrespective of what other ingredients are added to the base spirit. To produce these products a trader must have an excise warehouse approval and account for the spirits dutyon a W5 or W5D.

More information about these products can be found in X-5 and Public Notice 162.