Beta This part of GOV.UK is being rebuilt – find out what this means

HMRC internal manual

Wine Guidance

HM Revenue & Customs
, see all updates

Record keeping: excise duty account

Licensed wine producers must keep a wine duty account. The legal provisions for this are regulation 5(1) and Schedule 2 of the Revenue Traders (Accounts and Records) Regulations 1992. Full details of the information that must be recorded in the wine duty account can be found in paragraph 6.3 of Notice 163 (GOV.UK).