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HMRC internal manual

Wine Guidance

From
HM Revenue & Customs
Updated
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Procedure: entry of premises

Application for an excise licence must include entry of premises. This is a plan of premises showing the position and description of rooms, places and each vessel or other piece of plant intended for use in the production of wine. The production of wine should not begin until entry of premises is made.

The relevant legislation is regulation 9 of the Wine and Made-wine Regulations 1989.

A wine producer should not withdraw an entry of premises until all duty has been accounted for and paid on any stock held or where materials still remain for making wine.

The relevant legislation is regulation 10 of the Wine and Made-wine Regulations 1989