This part of GOV.UK is being rebuilt – find out what beta means

HMRC internal manual

Spirits Production Manual

Updates: Spirits Production Manual

2016

published amendments

Law, Policy and Application - Procedure table: Approval of new distillers
Removed state change - no need to 'unpublish'
Removed out of date information from 'Handling of applications' section.
Law, Policy and Application - Stills under 18 hectolitres capacity
Updated text in 'Policy and Application' to allow assurance teams to make decisions on approval of still less that 18 hls.

published amendments

Introduction - Who is responsible for this guidance
Changed 'Excise, Stamps and Money (ESM), to 'Indirect Tax'. Removed phone and fax no's from Alcohol Policy team details. Added email link to mailbox.

published amendments

Introduction - How to use this guidance
Changed directorate to Indirect Tax from ESM.

2017

published amendments

Introduction - Scope of this guidance
Final sentence removed, as it does not direct the reader where to find the information.

published amendments

Spirits Production: Law, Policy and Application - Assessments
Updated details (name) of internal guidance
Law, Policy and Application – Distiller’s Licence
Updated section on policy and application for distiller's licence to make clear that the production of spirits for own use is not permitted.
Law, Policy and Application - Interpretation of terms (r-w)
Updated section to remove outdated definitions of still, wash and wort (all amended by changes to the Spirits Regs). Also updated definition of revenue trade provisions...Acts by inserting omitted word 'excise' before 'licence'
Law, Policy and Application - Interpretation of terms (f-p)
Updated definition of 'plant' to reflect change in regulations
Law, Policy and Application - Interpretation of terms (a-e)
removed outdated definition of 'approved'
General principles - Role of the Alcohol Team, Indirect Tax (ITD)
Updated section to show correct name of directorate (ITD instead of ESM). Also amended wording of final paragraph to make it read better
General principles - Purpose and Application of the Law
Updated details of ; alcohol team directorate from ESM to Indirect Tax; unit of expertise from Warehousing U of E to Holding and Movement U of E; Holding and Movement directorate from ESM to Indirect Tax
General principles - Law
Removed reference to repealed legislation (HMWR) and replaced it with the updated version (HMDP)
General principles - System Objectives
Amended spelling of licence (incorrectly showed the noun, rather than the verb)
Introduction - Glossary
Updated Glossary to exclude obsolete legislation HMWR - the Excise Goods (Holding, Movement, Warehousing and REDS) 1992 and include the new regulations defining Scotch whisky (Scotch Whisky Regulations 2009)
Introduction - Who is responsible for this guidance
Updated the address of the relevant unit of expertise from the team in Portcullis House, Glasgow, to the H&M unit of expertise, Peter Bennett House
Introduction - How to use this guidance
In the first line, using the term 'spirits production' to replace 'distillery'. Spirits production is a more up to date term. In addition, the old directorate name (ESM) has been replaced by the new one (Indirect Tax)
Introduction - Aims of this guidance
Updating the review date to 28.03.18
Use the phrase 'spirits production regime' to replace 'system' in the second sentence of the first sub paragraph. 'Spirits production regime' better describes what the 'system' is.

2018

published amendments

Introduction - Who is responsible for this guidance
Updated name of Policy team & contact details
Introduction - How to use this guidance
Updated team name to reflect new OD.