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HMRC internal manual

Wine Guidance

HM Revenue & Customs
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Licensing: cessation of trade


Wine producers must inform the NRU if they intend to stop making wine. They should then confirm when production has ceased. The NRU will inform TAPS. The relevant legislation is regulations 7(2) and 7(3) of the Wine and Made-wine Regulations 1989.

Cancellation checks

Before cancelling a wine producer’s licence, you should ensure that duty has been accounted for in full, including any unexplainable losses of duty suspended wine. Once the licence is cancelled, the wine producer can no longer hold wine in duty suspense on the premises. You may consider if appropriate to do a visit prior to cancellation of licence.

Cancellation of licence

After completion of the cancellation checks and once you are satisfied that the licence can be cancelled, ask the wine producer to return the licence to the NRU. You must notify the NRU of the cancellation. On receipt of the licence or written notification, the NRU will issue a cancellation letter to the wine producer. The NRU will update the DTR database and SEED and advise TAPS to ensure returns are no longer sent to the wine producer.