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HMRC internal manual

Wine Guidance

From
HM Revenue & Customs
Updated
, see all updates

Procedure: pre-licensing visit

We may visit a wine producer prior to licensing. However, most pre-licensing work is focused on confirming the legal status of the applicant and ensuring the wine producer has correctly completed the application for a licence.

On NRU’s request, the NCU check the applicant’s previous compliance history and cross reference to the VAT register, looking particularly at the reliability and compliance indicators.