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HMRC internal manual

Spirits Production Manual

Technical guidance: Processing of quarterly returns

Processing of quarterly returns

(referred to in Section SPIR4140)

Action taken by Glasgow Processing Centre

  1. On receipt of the return ensure that:
  • the distiller’s details are correct;
  • the 5-digit identifying number is correctly entered;
  • the return relates only to one class of spirits (if a distiller produces more than one class of spirits a separate return is required); and
  • the correct date (“Quarter ended”) has been entered.
  1. Ensure that:
  • the spirits account is entered in litres of alcohol; and
  • the declaration is complete and correct.
  1. Complete the “Official Use Box”.

  2. A credibility check of the data should be carried out by reference to previous W21s and/or returns submitted by other distillers to check that the spirit yield is reasonable.