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HMRC internal manual

Wine Guidance

Updates: Wine Guidance

2016

published amendments

Introduction: contents
URL updated

published amendments

Record keeping: excise duty account
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Record keeping: General provisions#
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Record keeping: contents
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Wine duty: return information
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Wine duty: duty return and payment
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Wine duty: rate of duty
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Wine duty: contents
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Duty point and moving wine in duty suspension: constructive removal
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Duty point and moving wine in duty suspension: destructions away from registered premises
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Duty point and moving wine in duty suspension: requirements and guarantees
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Duty point and moving wine in duty suspension: duty point
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Duty point and moving wine in duty suspension: contents
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Spoilt wine: cancellation of drawback
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Spoilt wine: duty return
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Spoilt wine: records
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Spoilt wine: making a claim
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Spoilt wine: reprocessing
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Spoilt wine: destruction
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Spoilt wine: exclusions
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Spoilt wine: introduction and law
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Spoilt wine: contents
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Wine production: samples
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Fortification and classification
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Wine production: strength and quantity of wine
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Production process: what is sparkling wine?
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Production process: stages of process
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Production process: what is wine and made-wine?
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Production process: contents
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Wine production: contents
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Security: Excise Payment Security System (EPSS)
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Security: revenue risk indicators
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Security: contents
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Licensing: cessation of trade
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Licensing: changes in licence particulars and cancellation of licence
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Legal entity: types of legal entity
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Legal entity: establishing the identity of a legal entity
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Legal entity: contents
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Procedure: licence
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Procedure: pre-licensing visit
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Procedure: can a wine producer be refused a licence?
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Procedure: revenue risks
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Procedure: responsibility for licensing
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Procedure: entry of premises
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Procedure: application
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Procedure: contents
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Introduction: law and regulations
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Licensing: introduction
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Licensing: contents
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Introduction: role of the Alcohol Policy team
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Introduction: background
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Introduction: scope of this guidance
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published amendments

Credibility checks: physical checks, trends and general
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Credibility checks: annual accounts and management accounts
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Credibility checks: contents
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Wine assurance: types of assurance objectives that could be used for a specific wine producer
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Risk profile: deliveries
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Risk profile: production processes: packaging operations and storage
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Risk profile: production processes: materials and process/production
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Risk profile: business records
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Risk profile: administration
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Risk profile: contents
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Wine assurance: basic checks
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Wine assurance: assurance objectives
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Wine assurance: introduction
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Wine assurance: contents
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Glossary M - T
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Glossary D - L
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Glossary A - C
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Glossary: contents
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Regulation offences: traders records
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Regulation offences: wine and made-wine regulations
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Regulation offences: spoilt wine or made-wine
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Regulation offences: contents
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Offences, assessments and penalties: inaccurate returns
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Offences, assessments and penalties: licensing
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General provisions: false declarations
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General provisions: fraudulent evasion of duty
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General provisions: penalties
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General provisions: power to assess for excise duty
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General provisions: contents
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Offences, assessments and penalties: contents
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Removals from/receipts in wine premises: receipts from other Member States or approved warehouses
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Removals from/receipts in wine premises: cash transactions
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Removals from/receipts in wine premises: supplies
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Removals from/receipts in wine premises: exportation of wine
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Removals from/receipts in wine premises: EU removals
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Removals from/receipts in wine premises: removal to other licensed premises or an excise warehouse in the UK
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Removals from/receipts in wine premises: contents
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Domestic consumption relief: entitlement
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Domestic consumption relief: provision
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Domestic consumption relief: contents
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Samples: trade samples
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Samples: production and reference samples
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Samples: contents
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2017

published amendments

Licensing: introduction
Added in a new paragraph on a wine producer's requirement to register for AWRS if selling duty paid alcohol to another business.

published amendments

Introduction: role of the Alcohol Policy team
link updated
General provisions: power to assess for excise duty
link to the EAIG manual updated
General provisions: penalties
links updated