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HMRC internal manual

Wine Guidance

HM Revenue & Customs
, see all updates

Procedure: can a wine producer be refused a licence?

An application to be licensed as a producer may be declined by HMRC if there is reasonable cause. An application to be licensed to hold wine in duty suspense may also be declined - WINE02140 refers. A licence may be revoked if there is reasonable cause - WINE02300 refers.