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

HMRC internal manual

Wine Guidance

HM Revenue & Customs
, see all updates

Introduction: background

This guidance deals with the licensing and control of wine and made-wine producers producing wine or made-wine for sale in the UK. Where references are made to wine or wine producers, unless stated otherwise, this should be taken to mean wine and made-wine or wine and made-wine producers.

Assurance managers are responsible and accountable for control of wine producers. Therefore, assurance staff need to understand the scope, construction and operation of the system in order to carry out their tasks effectively and meet the system and control objectives.

This guidance highlights those areas where legal and policy requirements must be followed and offers guidance to assist officers in making their own decisions on a broad range of licensing, administration and control matters.

Most of the terms used in this guidance are explained either in the glossary WINE11000 or in the body of the guidance itself.