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

HMRC internal manual

Wine Guidance

Domestic consumption relief: provision

Regulation 24 of the Wine and Made-wine Regulations 1989 provides that wine produced from ingredients grown in the UK may be sent out from a winery without payment of duty for the domestic consumption of the grower of the ingredients in such quantity as HMRC, on application, may allow.