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HMRC internal manual

Wine Guidance

Procedure: revenue risks

Each new application for a licence should be examined critically. Any duty suspension arrangements afforded to a licensed wine producer present a risk to the revenue that should be estimated for each new wine producer.

On NRU’s request, the National Co-ordination Unit (NCU) will perform the following checks on a new applicant:

  • confirmation of the legal status
  • cross reference to the VAT register, examination of the wine producer’s folder if appropriate, looking particularly at the reliability and compliance indicators