Cider production

HMRC Reference:Notice 162 (April 2014) View Change History
 

Contents

Foreword

1. Introduction

1.1 What is this notice about?

1.2 What’s changed?

1.3 Who should read this notice?

1.4 Where can I find the relevant law?

1.5 Further information

1.6 Do any parts of this notice have legal force?

2. The basics

2.1 What is cider?

2.2 How does the duty system work?

2.3 How do I calculate the duty?

2.4 What are my responsibilities?

2.5 Visits by HMRC

2.6 Will you make an appointment?

2.7 What happens if I fail to meet my legal obligations?

3. Registration

3.1 Do I need to register?

3.2 How do I register?

3.3 What does registration allow me to do?

3.4 How do I 'make entry of the premises'?

3.5 Can I use my entered premises for other Excise trades?

3.6 Changes affecting your registration particulars

3.7 What happens after I have applied for registration?

3.8 How long will my registration last?

3.9 Stopping production

3.10 Can I claim exemption from registration?

3.11 How do I claim exemption from registration?

3.12 What must I do if I have claimed exemption and I think my production will exceed 70 hectolitres?

3.13 What should I do if I am registered and my production level falls below 70 hectolitres?

3.14 Production by unregistered persons or on unregistered premises

4. Financial security

4.1 What is financial security?

4.2 When is a guarantee required?

4.3 How do I arrange for a guarantee?

4.4 What is EPSS (Excise Payment Security System)?

4.5 Who can act as a guarantor?

4.6 How much will my guarantee cost me?

5. Duty rates and when duty becomes due

5.1 How do I find out the rates of duty?

5.2 Is all cider dutied at the same rate?

5.3 When does cider become liable to duty?

5.4 When is cider liable to the sparkling rates of duty?

5.5 Under what circumstances is 'cider' deemed to be made-wine or spirit?

5.6 When is cider made?

5.7 Duty on low strength cider not exceeding 1.2 per cent ABV

5.8 What is the duty point?

5.9 Who is liable for the duty?

5.10 When must I pay the duty?

5.11 How do I calculate duty on cider removed from registered premises?

5.12 What happens if I do not pay the duty?

5.13 Can I pay duty in advance of cider leaving registered premises?

5.14 Can I carry out any operation/dilution on cider after Excise duty has been accounted for on it?

5.15 Budget changes

6. Records and accounts

6.1 General

6.2 What records must I keep?

6.3 What accounts must I keep?

6.4 How long must I keep my records for?

6.5 Must I keep the original documents?

6.6 What if I keep my records on a computer?

7. Accounting for and paying duty

7.1 How must I account for duty?

7.2 How do I obtain the return form?

7.3 How do I fill in my return?

7.4 What happens if I do not submit a duty return?

7.5 Who should sign the return?

7.6 Can a single duty return be submitted for multi-site operations?

7.7 Accuracy of returns

7.8 What if I discover errors relating to earlier accounting periods?

7.9 When must I send in my return and pay the duty?

7.10 How do I pay?

7.11 Where should I send my completed return?

7.12 What if it is a nil return?

8. Measurement of quantity

8.1 General

8.2 Small pack

8.3 Large pack

9. Alcoholic strength

9.1 What is alcoholic strength?

9.2 How can I measure alcoholic strength?

9.3 What alcoholic strength is used for duty purposes?

9.4 What are the conditions for using the declared strength?

9.5 How can I demonstrate that due diligence has been exercised in the control of ABV?

9.6 Do I have to measure the strength of each product?

9.7 What about infrequent or one-off products?

9.8 How will the accuracy of this system be checked by HMRC?

9.9 Do I use the same arrangements for measuring strength of cider which may be delivered under duty suspension?

9.10 What happens if there is a dispute over the strength?

10. Duty reliefs - general information

10.1 What duty reliefs am I entitled to?

11. Irregularities, losses and deficiencies in registered premises

11.1 What are my responsibilities as a registered cider maker?

11.2 If I accidentally lose duty suspended cider, do I have to pay the duty?

11.3 What records of losses do I have to keep?

11.4 What about unexplained losses?

11.5 Can I offset stock losses against surpluses?

11.6 Losses of duty paid cider

11.7 If duty suspended cider is spoilt, do I have to pay the duty?

11.8 What records of spoilings do I have to keep?

11.9 May I destroy duty suspended cider without having to pay the duty if the cider is damaged or in a non-marketable condition?

11.10 What notice of destruction must I give?

11.11 What information must I give you?

11.12 Are there any conditions for duty suspended cider destroyed away from registered premises?

12. Products for reprocessing

12.1 What if I want to re-ferment cider or residues which are still in my registered premises?

12.2 What if I want to reprocess duty paid cider which has been returned to my registered premises?

13. Relief of duty on cider which has become spoilt or otherwise unfit for use

13.1 What if cider becomes lost or spoilt on my registered premises?

13.2 What if cider becomes spoilt or otherwise unfit for use after leaving my registered premises, or being constructively removed?

13.3 Is any spoilt cider excluded?

13.4 Do I have to destroy the spoilt cider to claim duty relief?

13.5 What does reprocessing include?

13.6 What must I do if I want to claim relief?

13.7 When can I destroy spoilt cider?

13.8 Additional conditions for reclaiming duty on cider destroyed away from registered premises

13.9 Do I have to give notice of destruction?

13.10 What notice of destruction must I give?

13.11 How must I destroy spoilt cider?

13.12 How do I make a claim?

13.13 Particulars of the spoilt cider record

14. Samples

14.1 What duty-free samples can I take?

14.2 What duty-paid samples can I take?

15. Duty on domestic consumption

15.1 Cider that you or your employees drink

15.2 How do I work out domestic relief?

15.3 Do I pay duty on cider I give to visitors?

16. Removals from cider premises

16.1 What removals must I pay duty on?

16.2 What removals can I make without paying duty?

16.3 What security for duty do I need?

16.4 What documentation is required?

17. Removals of cider from registered premises to other EU Member States

17.1 May I remove cider to other EU Member States?

17.2 What procedures must I follow to remove duty suspended cider to other Member States?

17.3 May I send duty suspended cider to a non-registered trader or private individual in another EU Member State?

17.4 May I despatch duty-paid cider to other EU Member States?

18. Exports of cider to non-EU countries

18.1 What procedures must I follow in order to export duty suspended cider to non-EU countries?

18.2 What customs declaration do I use?

18.3 What evidence of export must I obtain?

18.4 May I export duty paid cider to non-EU countries?

19. Removal of goods to HM Ships and as ships' stores

19.1 Removing cider to HM Ships

19.2 Removing cider as ships' stores

20. Supplies to diplomats and visiting forces within the UK and to entitled organisations in other Member States

20.1 Supplying duty suspended cider to diplomats and visiting forces within the UK

20.2 Supplying duty suspended cider to entitled organisations in other Member States

21. Removals of cider from one registered premises to another without payment of duty

21.1 Can I remove cider to other registered premises without payment of duty?

21.2 What are the new simplification procedures

21.3 What is a finished and packaged product?

22. Removal of cider to an Excise warehouse

22.1 What if I want to remove cider to an Excise warehouse?

22.2 What document must accompany the cider?

23. Receipts from other registered premises or Excise warehouses

23.1 Cider received into your registered premises from other registered premises or Excise warehouses

24. Notification of cash transactions

24.1 Do I need to notify you if I am paid in cash for the supply of cider?

24.2 How do I notify of supply?

25. List of permitted cider and perry ingredients

26. Distillation analysis: method of determining the strength of cider

27. Application by maker of cider or perry for registration

28. Claim for exemption from registration by a maker of cider or perry for sale

29. Review and appeal procedures

29.1 What if I disagree with any decision you make about my affairs?

29.2 Is there a time limit to ask for a review?

29.3 What must I include in my request for review?

29.4 What if I do not want a review?

29.5 Where can I get more information?

30. Cider and perry duty - definition of cider and perry from 1 September 2010

31. Glossary

Your rights and obligations

Do you have any comments or suggestions?

Putting things right

How we use your information

 

Foreword

This notice cancels and replaces Notice 162 (April 2013). Details of any changes to the previous version can be found in paragraph 1.2 of this notice.

1. Introduction

1.1 What is this notice about?

This notice explains the effects of the law and regulations covering the production, storage and accounting for duty on cider and perry.

Where we say 'cider' in this notice, we include perry and pear cider.

As this notice contains various technical terms, you may find the glossary helpful - see section 30.

The effects of the law and regulations covering the handling of cider in Excise warehouses are explained in Notice 197 Excise goods: receipt into and removal from an excise warehouse of excise goods.

1.2 What’s changed?

  • new phone number for the National Registration Unit - see paragraph 3.2
  • new address for the CITEX Written Enquiries team - see paragraph 5.5
  • paragraph on failure to pay duty amended to reflect new legislation following repeal of distraint - see paragraph 5.12

This notice and others mentioned are available on our website, at Catalogue of publications.

1.3 Who should read this notice?

It is primarily intended for commercial cider makers. If you produce cider solely for your own personal consumption and do not sell or receive a consideration for any of it, this notice does not apply to you.

1.4 Where can I find the relevant law?

You will find the main legal provisions relating to the production, holding and movement of cider in:

  • The Alcoholic Liquor Duties Act 1979
  • The Cider and Perry Regulations 1989 (SI 1989/1355), and
  • The Cider and Perry (Exemption from Registration) Order 1976 (SI 1976/1206)

Other legislation may also apply to cider makers. This includes:

  • The Customs and Excise Management Act 1979
  • The Revenue Traders (Accounts and Records) Regulations 1992 (SI 1992/3150), which cover the keeping of records
  • The Excise Goods (Holding, Movement, and Duty Point) Regulations 2010, which cover the intra-Community movement and storage of goods, and
  • The Excise Goods (Drawback) Regulations 1995 (SI 1995/1046)

You can access details or get copies of the Acts or Regulations from the Office of Public Sector Information.

1.5 Further information

If you need any advice, or any of the forms mentioned in this notice, you should contact our Helpline on telephone: 0300 200 3700.

1.6 Do any parts of this notice have legal force?

Sometimes the law says that detailed rules on a particular matter may be set out in a notice published by HM Revenue & Customs (HMRC). Paragraphs 5.13, 6.2, 6.3, 11.3, 11.8, 11.12, 13.7, 13.8 and 13.13 have legal force and are indicated by being placed in a box.

2. The basics

2.1 What is cider?

In the Alcoholic Liquor Duties Act 1979, 'cider' is defined as 'cider or perry of a strength exceeding 1.2 per cent alcohol by volume (ABV) but less than 8.5 per cent ABV obtained from the fermentation of apple or pear juice without the addition at any time of any alcoholic liquor or of any liquor or substance which communicates colour or flavour other than such as the Commissioners may allow as appearing to them to be necessary to make cider or perry' - see paragraph 5.5 and section 25.

In addition, from 1 September 2010, the cider definition was extended to provide that 'the pre-fermentation mixture satisfies the pre-fermentation requirement' and the cider 'satisfies the final product juice requirement' - for further details see section 30.

2.2 How does the duty system work?

If you produce cider for sale you must be registered with us for duty purposes, unless you qualify for exemption - see paragraphs 3.1 and 3.10.

Cider

  • becomes liable to duty when it is made (that is, when its strength exceeds 1.2 per cent ABV) or imported - see section 5, and
  • can be held on or, in certain circumstances, moved between registered premises or to Excise warehouses in duty suspension - that is, without payment of duty but always remaining liable to duty

Duty

  • is charged on the quantity and in bands determined by alcoholic strength - see section 5
  • is normally calculated by reference to the quantity and alcoholic strength stated on the package label or invoice - see sections 8 and 9
  • becomes payable when cider is released from or consumed in registered premises or Excise warehouses - see section 5, and
  • may also be paid on the constructive removal of cider held in duty suspense on registered premises - see paragraph 5.13

2.3 How do I calculate the duty?

You must:

  • keep records of all cider produced
  • keep records of all cider leaving registered premises, or otherwise passing the duty point -- see paragraphs 5.8 and 5.13
  • calculate duty due on all cider released for home use -- see Section 5
  • keep records of all cider destroyed
  • complete a monthly duty return and send it to the Central Collection Unit - see section 7, and
  • pay the duty by the due date by one of the methods described in Section 7

2.4 What are my responsibilities?

You must exercise control over your cider making activities. Unless exempt from the requirement to be registered (see paragraph 3.10) you must:

  • register your cider premises
  • make entry of your cider premises
  • maintain your business records to acceptable standards
  • render returns as required and pay any duty owing no later than the due date, and
  • comply with the requirements of this notice

2.5 Visits by HMRC

We will make visits to make sure duty is being correctly assessed and accounted for on all cider leaving registered premises. Assurance is based on auditing your commercial, accounting and management control systems and on physical checks. We will carry out physical checks on production, stock and movements of cider in duty suspension.

2.6 Will you make an appointment?

When we intend to carry out our checks we will normally make a prior appointment. Occasionally, we may make visits without appointment but the attending officer will give the reason for the unannounced visit. At any reasonable time you must permit our officers access to any area of the registered premises. You must make sure that all your security personnel are aware that we may visit without appointment. All of our officers carry identification and will show this when they arrive.

2.7 What happens if I fail to meet my legal obligations?

If you fail to comply with the law and regulations relating to this notice (see paragraph 1.4) or do not account for the correct amount of Excise duty, we may take action including the issue of assessments and/or civil penalties. These are explained in Notice 208 Excise assessments and Notice 209 Civil Penalties: Fixed, geared and daily. You may also be liable to penalties if you fail to apply to register with HMRC at the right time or if your monthly duty return is inaccurate - see paragraphs 3.14 and 7.7. In many cases you will have the right to appeal. Full details of the appeals procedure are set out in section 29 of this notice.

3. Registration

3.1 Do I need to register?

Yes, if:

  • you make or propose to make cider for sale, and
  • your total production - including cider for your own consumption - in any rolling period of 12 consecutive months either exceeds 70 hectolitres (7000 litres), or is likely to do so.

You must also advise us if you render cider sparkling (see section 5), unless you intend to carry out this process in an Excise warehouse. You may produce cider and render cider sparkling on the same registered premises.

3.2 How do I register?

To register simply complete form CP 30 (see section 27) and send it along with entry of your premises (see paragraph 3.4) to the:

HM Revenue & Customs
National Registration Unit (Alcohol and Tobacco)
Portcullis House
21 India Street
GLASGOW
G2 4PZ

Telephone: 03000 516 226/228

If you have an enquiry about your application once it has been sent, you may contact the National Registration Unit (NRU). For any enquiries before this stage, you should contact our Helpline on telephone: 0300 200 3700.

A separate registration is required for each set of premises at which you intend to make cider. A certificate of registration will be issued in the name of the proper legal entity (sole proprietor, partnership, limited company, and so on.). However, you may choose to submit only one duty return for all registered premises owned by the same legal entity - see section 7.

Note: all cider makers applying for registration for the first time are required to arrange for a guarantee to cover any duty due on cider, removed from your registered premises to the UK home market, until it is paid to HMRC - see section 4.

3.3 What does registration allow me to do?

As a registered cider maker you are allowed to:

  • produce cider on your registered premises
  • carry out all operations and procedures set out in this notice, including the removal of duty suspended product to other appropriately approved UK and EC warehouses
  • store, in duty suspense, on your registered premises cider produced at those premises
  • receive cider in duty suspense from other appropriately approved warehouses for further processing, and
  • receive back your own product from other appropriately approved warehouses (that are, approved to receive cider) where it has undergone further processing, for example aeration, pasteurisation and bottling.

Registration does not allow you to:

  • receive cider, not previously produced on your registered premises, in a ready for sale state from other registered premises or approved warehouses, or
  • receive spirits, wine or beer.

If you wish to receive spirits for fortification you must apply for approval as a Trade Facility Warehouse - see Notice 196 Excise Goods: Authorisation of warehousekeepers, approval of premises and registration of owners. Note that the final product cannot be classed as cider for duty purposes - see paragraph 5.5 and Notice 163 Wine Production. Equally, any quantity of cider that may be found to have reached 8.5 per cent ABV or more cannot be classed as cider for duty purposes and must be dealt with under the terms of Notice 163.

3.4 How do I 'make entry of the premises'?

As part of your application for registration, you must make entry of the premises you intend to use.

An entry of premises is a plan showing the position and description of each vessel or other piece of plant you intend to use in the production of cider. It should include any identifying marks on your vessels or plant and the full address of the premises, and should be sent to the National Registration Unit along with your application for registration.

You are not required to make an Excise entry of your premises if the cider you produce is not for sale or if you are exempt from registration - see paragraph 3.10.

3.5 Can I use my entered premises for other Excise trades?

You may use your premises for other Excise trades (for example, a compounder of spirits) provided you:

  • are properly licensed or registered to carry out that trade
  • observe all the requirements set out in the appropriate notice and any additional restrictions or conditions imposed by us, and
  • your working practices and records readily identify the particular trade being carried out in any room, vessel or piece of equipment that can be used for two or more trades

3.6 Changes affecting your registration particulars

You must write to the National Registration Unit (see paragraph 3.2 for address and phone number) giving details of any changes that may affect your registration, including ceasing production - see paragraph 3.9.

The following changes would require a new application and entry of premises to be submitted:

  • change of legal entity, for example, formation of a limited company, or
  • change in the ownership or control of your business (in the case of a sole proprietor or partnership)

The following other changes must also be notified in writing:

  • change of address of your registered premises. Entry of premises would also need to be submitted
  • change of name of the registered person, for example, change of company name
  • cessation of production
  • the production of other excisable goods on your premises
  • financial difficulties/impending insolvency, or
  • you become VAT registered or deregistered

3.7 What happens after I have applied for registration?

We may wish to discuss your application with you. Once any queries on your application are settled we will send you a certificate of registration. You should keep the certificate on the premises to which it refers as we may wish to see it from time to time.

3.8 How long will my registration last?

Registration will last until production has ceased. You must notify us in writing:

  • if you intend to cease production, and
  • when you have actually ceased production

3.9 Stopping production

After production has stopped and your cider is finished and packaged (see paragraph 21.2) you will have to pay the duty due on:

  • any remaining stock in hand, and
  • any unexplained shortages

Alternatively, we may allow you to destroy the cider stock in hand as if it were unfit for sale. If you wish to do this, see paragraph 11.7. However, duty must still be paid on any unexplained shortages.

When we are satisfied that you have accounted for all duties and/or destroyed your stock of cider, we will cancel your registration and your entry of the premises.

3.10 Can I claim exemption from registration?

You may claim exemption if:

  • you make, or propose to make, cider (including sparkling cider) for sale, and
  • your total production - including cider for your own consumption - in any rolling period of 12 consecutive months does not exceed 70 hectolitres

3.11 How do I claim exemption from registration?

You must complete form CP 33 (see section 28) and send it to the National Registration Unit (see paragraph 3.2 for address and phone number).

3.12 What must I do if I have claimed exemption and I think my production will exceed 70 hectolitres?

If your production level exceeds or is likely to exceed 70 hectolitres in any rolling 12-month period, you must apply to be registered - see paragraph 3.2.

3.13 What should I do if I am registered and my production level falls below 70 hectolitres?

If your production level falls below 70 hectolitres in any rolling 12-month period, you may cancel your registration and claim exemption - see paragraph 3.11.

3.14 Production by unregistered persons or on unregistered premises

Except where registration is not required (see paragraph 3.10), the production of cider:

  • by a person who is not registered, or
  • on premises which are not registered

is an offence for which there is a penalty. You can avoid a penalty by applying for registration at the correct time. If you have not applied for registration, you must notify us as soon as possible. We will be able to reduce the penalty, in many cases to zero.

For further information on penalties, see link below.

Briefing on new penalties

You have the right to appeal if we impose such a penalty. For further information on appeals, see section 29 and link below.

How to appeal against an HMRC decision - indirect tax

4. Financial security

4.1 What is financial security?

For the purpose of this notice, financial security is a guarantee given by an approved guarantor who undertakes to pay money to us in the event of an irregularity covered by the guarantee. Guarantees are the only form of security acceptable to us.

4.2 When is a guarantee required?

We require a guarantee to:

(a) safeguard the duty on all duty suspended intra-EU movements of cider - see Notice 197 Excise goods: receipt into and removal from an excise warehouse of excise goods.

We may require a guarantee for:

(b) movement of cider within the UK.

We also require a guarantee to:

(c) safeguard the duty due on cider that has been produced in the UK and has passed the duty point but upon which duty has not been paid to HMRC - unless you are eligible to apply for authorisation to make payments without providing a guarantee under the Excise Payment Security System (EPSS).

4.3 How do I arrange for a guarantee?

If a guarantee is required under 4.2 (a) or (b) above, you must apply in writing to the:

HM Revenue & Customs
National Registration Unit (Approvals Team)
Portcullis House
21 India Street
GLASGOW
G2 4PZ

Once we have agreed your guarantee amount, we will issue the draft wording to your guarantor for completion of the guarantee form and return to the National Registration Unit. If satisfied, we will accept the guarantee and return a signed copy to the guarantor. You may use the guarantee when you have confirmed that your guarantor has received the signed acceptance copy from us.

4.4 What is EPSS (Excise Payment Security System)?

A guarantee is required to cover any duty due on cider, removed from your registered premises to the UK home market, until it is paid to HMRC (no later than the 15th day of the month following the accounting period). This will apply to all cider makers applying for registration for the first time - see paragraphs 4.4.3 and 4.4.4. However, you may be eligible to apply for authorisation to make payments without providing a guarantee under EPSS - see paragraphs 4.4.1 and 4.4.2.

Note: if you are not eligible to apply for EPSS and you wish to avoid having to provide a guarantee then, alternatively, you can pay your duty liability up front. The payment is an annual one and you must pay a year's estimated duty in advance. You will need to contact the Central Collection Unit (TAPS) on telephone: 01702 366558 to make the necessary arrangements.

4.4.1 How do I apply for authorisation to make payments without providing a guarantee?

You must complete an application form EPSS(B) Excise Payment Security System (EPSS): application for authorisation to make payments of excise duties without a guarantee which can be found on our website, go to hmrc.gov.uk or phone our Helpline telephone: 0300 200 3700.

You must send the completed application form to the:

EPSS Authorisation Team
Ruby House
8 Ruby Place
ABERDEEN
AB10 1ZP

4.4.2 What are the EPSS authorisation criteria?

To be eligible to apply for EPSS you must have been VAT registered for three years or more. If so, you will be assessed against the full EPSS authorisation criteria which include checks on your VAT, excise and debt compliance history.

If you are trading beneath the VAT registration threshold you are eligible to apply for EPSS if you have been registered in an excise payment regime for three years or more. In this case, you will not be assessed against the full EPSS eligibility criteria but instead checks will be made on your excise return, payment and debt compliance history.

Full EPSS eligibility and authorisation criteria can be found on our website, go to hmrc.gov.uk

4.4.3 How do I arrange for a guarantee if I do not qualify for EPSS?

Your guarantor must complete form C1201 TAPS Guarantee for payment of sums due to the Commissioners of HMRC which can be found on our website, go to hmrc.gov.uk or phone our Helpline telephone: 0300 200 3700.

You must send the completed form to:

HM Revenue & Customs
Central Collection Unit (TAPS)
Alexander House
21 Victoria Avenue
SOUTHEND-ON-SEA
SS99 1AS

Your guarantee amount should be set at a maximum amount that is sufficient to cover all the duty likely to be due, on cider removed from your registered premises to the UK home market, in any given accounting period.

Note: registered cider makers who have premises that are also approved as an Excise warehouse, will be required to have a separate deferment guarantee to cover any duty due on removals from the Excise warehouse.

4.4.4 What happens if I do not provide a guarantee?

If you fail to provide a guarantee, you will be required to pay the duty due when the duty point occurs, that is, as soon as you despatch cider to home use from your registered premises, rather than delaying payment of the duty until the 15th day of the following month.

4.5 Who can act as a guarantor?

Only companies approved by us may act as guarantors. Most banks and insurance companies have this approval, but if you want to check a particular company please contact the National Registration Unit (see paragraph 4.3).

4.6 How much will my guarantee cost me?

The cost of the guarantee is a commercial arrangement between you and the guarantor.

5. Duty rates and when duty becomes due

5.1 How do I find out the rates of duty?

The duty rates for cider are structured in bands according to the strength of the product and whether it is sparkling or not. They are stated as amounts per hectolitre (100 litres).

The duty bands are set out in paragraph 5.2 below. Our Helpline, on telephone: 0300 200 3700 will advise you of current rates on request, or you can find the rates on our website, go to hmrc.gov.uk

5.2 Is all cider dutied at the same rate?

No. There are four duty categories for cider:

(a) still cider exceeding 1.2% ABV but not exceeding 7.5% ABV

(b) still cider exceeding 7.5% ABV but less than 8.5% ABV

(c) sparkling cider exceeding 1.2% ABV but not exceeding 5.5% ABV (this category is treated as still cider as at (a) above), and

(d) sparkling cider exceeding 5.5% ABV but less than 8.5% ABV.

5.3 When does cider become liable to duty?

Cider becomes liable to duty once it has been produced or when it is imported into the United Kingdom.

5.4 When is cider liable to the sparkling rates of duty?

Cider is liable to the sparkling rates of duty if it has an actual alcoholic strength by volume exceeding 5.5% but less than 8.5% and:

  • is in a closed bottle with excess pressure, due to carbon dioxide, of three bars or more at 20°C, or
  • regardless of pressure, is contained in a closed bottle with a 'mushroom shaped stopper' held in place by a tie or fastening

5.5 Under what circumstances is 'cider' deemed to be made-wine or spirit?

Cider is deemed to be made-wine or spirit for duty and licensing purposes if:

  • it has an actual alcoholic strength by volume of 8.5% or more, or
  • the label of the container or the accompanying invoice/delivery note indicates that the alcoholic strength by volume is 8.5% or more, or
  • it contains any ingredient which imparts colour or flavour and is not listed in section 25, or
  • it contains an ingredient at a greater concentration than that set out in section 25.

Further information can be found in Notice 163 Wine Production, Notice 39 Spirits production in the UK and Excise Information Sheet 11/12 (authorisation and licensing requirements for rectifiers and compounders).

Should you wish us to add an ingredient to the list at Section 25, you may consult the National Association of Cider Makers (NACM) as to the suitability of the ingredient as an additive to cider or perry. If they are content that your proposal may reasonably fall within the ALDA 1979 definition of cider, submit your application along with the NACM’s written endorsement to:

HM Revenue & Customs
CITEX Written Enquiries team
PO Box 30001
Glasgow
G67 9EX

Please note that we will not approve applications for the addition of herbs or spices, or fruit juices other than apple or pear, or for flavours of any type other than those specified in section 25.

5.6 When is cider made?

Cider is deemed to be made or produced at the point during fermentation when the strength of the product first exceeds 1.2% ABV.

5.7 Duty on low strength cider not exceeding 1.2 per cent ABV

Duty is remitted on any cider not exceeding 1.2% ABV when it is sent out from your registered premises. To qualify for remission you must record details of the manufacturing operations in your production records. The cider may be moved using your normal commercial despatch documents.

If you intend to produce low strength cider by removal of alcohol from cider of a higher strength, you should first consult our Helpline on telephone:,0300 200 3700 who will advise you on any revenue requirements that may affect the process you intend to employ.

5.8 What is the duty point?

Paragraph 5.3 explains when cider becomes liable to duty, but duty only becomes payable when the cider passes the duty point, that is when it leaves duty suspension.

Duty ceases to be suspended when:

(a) the cider leaves registered premises unless it is delivered

  • to other appropriately approved premises for further processing
  • to an Excise warehouse
  • for exportation
  • for shipment as stores
  • to entitled diplomats, or
  • to entitled members of visiting forces

(b) the cider is constructively removed (see paragraph 5.12)

(c) the cider is lost

(d) the cider is irregularly diverted

(e) you are no longer registered, and

(f) the premises on which you are holding the cider cease to be registered premises.

In addition, cider is considered to have left duty suspension when there is a failure to comply with any requirements relating to the duty suspension arrangements.

5.9 Who is liable for the duty?

The person holding the cider at the duty point is liable for the duty.

5.10 When must I pay the duty?

Normally, the duty should be paid by the 15th day following the end of your 'accounting period' in which the cider passed the duty point - see Section 7 (but see also paragraphs 4.2(d) and 4.4.4).

5.11 How do I calculate duty on cider removed from registered premises?

Unless HMRC has permitted the use of an alternative methodology that does not disadvantage the revenue, you must work out each constituent stage of the calculation process to a minimum of four decimal places.

In order to complete the EX 606 cider duty return declaration, you must round down the quantity of cider to the nearest whole litre.

See the following examples:

(a) 155 cases of still cider, each containing 12 × 500ml × 7% ABV

12 × 500ml = 6 litres per case
6 × 155 = 930 litres in total
930 × duty rate of *£0.3768 = £350.424, rounded down to £350.42

*This is the hectolitre duty rate of £37.68 converted to litres for the purposes of completing the duty return.

(b) 237 cases of sparkling cider, each containing 12 × 568ml × 4.5% ABV

12 × 568ml = 6.816 litres per case
6.816 × 237 = 1615.392 litres in total
1615 × duty rate of £0.3768 = £608.532, rounded down to £608.53

(c) 419 × 3 litre container of still cider × 7.3% ABV
419 × 3 = 1257 litres in total

1257 × duty rate of £0.3768 = £473.6376 rounded down to £473.63

Please note that the duty rates used in the above calculations are those in place at the time of publication of this notice. You can find details of current duty rates on our website, go to hmrc.gov.uk or phone our Helpline telephone: 0300 200 3700.

5.12 What happens if I do not pay the duty?

If you fail to pay the duty by the due date, you will be liable to a civil penalty of 5% of the duty or £250 - whichever is greater. In addition, further penalties may be incurred for each day that you fail to pay the duty. Details of civil penalties are contained in Notice 209 Civil Penalties: Fixed, geared and daily.

At any time after the due date for payment, our officer may take action to take possession of all cider, materials and equipment used in making cider or connected with your trade as a cider maker, which are either owned by you or are in your possession and auction them to recover duty due plus pay any Taking Control of Goods fees. See also paragraph 2.7 of this notice.

5.13 Can I pay duty in advance of cider leaving registered premises?

If you consider that it would help your business to account for duty on any duty suspended cider in advance of delivery from registered premises, you may do so. This is known as constructive removal and allows the registered holder of the cider to change the status of the cider held on registered premises from duty suspended to duty paid, on payment of the proper duty, without the need to remove the cider from those premises. The duty should be paid in the normal manner (see Section 7) by the 15th of the month following the calendar month in which the cider was constructively removed.

The following requirements have the force of law and are made under regulation 12A (3) of the Cider and Perry Regulations 1989.


You must record:


The date of any change of status of any cider from duty suspended to duty paid, and the product(s).


Note: when cider has been constructively removed, it cannot be returned to duty suspension.

5.14 Can I carry out any operation/dilution on cider after Excise duty has been accounted for on it?

No operation may be carried out on cider at any time after the Excise duty point and before it is sold for retail, if that operation would have resulted in a greater amount of Excise duty payable than was actually accounted for at the duty point.

For example, if still cider is produced and duty is accounted for at 7.5% ABV, it cannot be subsequently diluted to produce more volume at a lower ABV, as this would effectively reduce the duty liability on the volume of finished cider.

5.15 Budget changes

You are responsible for declaring the correct amount of duty from the effective date of change. When the duty rate changes, we will notify you of the new rates, the effective date and the time of the change. Following the budget, you can find details of the duty rate changes on our website, go to hmrc.gov.uk or phone our Helpline telephone: 0300 200 3700.

When the rate changes during an accounting period, you must complete two separate returns for the period: one at the old rates and one at the new rates. You should mark the returns pre- or post-budget as appropriate.

6. Records and accounts

6.1 General

As a revenue trader, you should observe the requirements of Notice 206 Revenue traders' records. If your records do not satisfy our requirements we may direct you to make the necessary changes.

We require you to maintain and produce for examination your record of your business activities. We may examine:

  • profit and loss and trading statements
  • management accounts and reports
  • balance sheets and trading forecasts
  • internal and external auditors' reports, and
  • any record maintained for a business purpose

6.2 What records must I keep?

The following requirements have the force of law and are made under Regulation 6 of the Revenue Traders (Accounts and Records) Regulations 1992.


You must keep records which show:


  • materials used (including additives)
  • details of processes and operations including:

      - fermentations
      - additions
      - drawing off, and
      - bottling and packaging.


  • Quantities and strength of cider:

      - produced
      - received
      - sent out from registered premises
      - returned to registered premises
      - constructively removed
      - lost or destroyed on registered premises, and
      - rendered sparkling


  • samples
  • imports
  • exports
  • receipts, and

details of any stock-takes, including details of any surplus, deficiency or other discrepancy revealed by the stock-take.


Generally your normal business records will contain or can be modified to contain the information we require.

6.3 What accounts must I keep?

You must keep a duty account. A duty account is a summary of the cider duty due in each accounting period.

The following requirements have the force of law and are made under Regulation 5(1) of the Revenue Traders (Accounts and Records) Regulations 1992.


You must keep an account which contains the following information:


  • the amount of duty on all cider that leaves duty suspension
  • the amount of duty reclaimed on spoilt cider which has been destroyed or cider which has been reprocessed
  • the amount of any underdeclarations from previous periods
  • the amount of any overdeclarations from previous periods, and
  • the net amount of duty due for the period and the date, and method of payment.

6.4 How long must I keep my records for?

You must normally keep your business records for six years. If, however, this causes problems ask our Helpline, telephone: 0300 200 3700 if you can keep some of your records for a shorter period. You must get our agreement before destroying any of your business records that are less than six years old.

6.5 Must I keep the original documents?

You can keep your records on any form of storage technology, provided that copies can be easily produced and that there are adequate facilities for allowing our officer to view them when required.

You should advise our Helpline telephone: 0300 200 3700 before you transfer records. You may be required to operate the old and new systems side by side for a limited period of time. We may refuse or withdraw approval if any requirements are not met.

6.6 What if I keep my records on a computer?

If you keep your records on a computer, we will require access to it so that we can check its operation and the information stored. We may ask for help from you or anyone else having charge of, or otherwise concerned with, the operation of the computer or its software.

If a computer bureau is employed, you are responsible for arranging for the bureau to make your records available to us when we wish to see them. Normally this will be at your principal place of business.

7. Accounting for and paying duty

7.1 How must I account for duty?

At the end of each 'accounting period', that is:

  • calendar month, or
  • four or five week period (provided this arrangement is agreed beforehand with HMRC)

you must total up all the cider sent out from your premises during that period, work out the duty due, complete a duty account and transfer the appropriate totals to a 'monthly return' - EX606 (Wine/Made-Wine/Cider/Perry Return).

7.2 How do I obtain the return form?

EX606s are routinely sent out to all registered cider makers. If you fail to receive a return, you should contact the Central Collection Unit - see paragraph 7.4.

7.3 How do I fill in my return?

You must fill in your monthly duty return, EX606/606A, with:

  • the quantity of cider in each relative duty band you sent out for home use (or constructively removed) during the previous accounting period
  • any allowable deductions, and
  • the amount of duty you owe

Unless we have given you specific authority, you may only make deductions from your duty liability as outlined in this notice.

You will find that the EX606/606A has full instructions on the completion of the return.

Returns must be completed in ink and any changes must be initialled and dated by the person who signs the declaration.

7.4 What happens if I do not submit a duty return?

If you fail to submit a return on time you will be liable to penalties - see paragraph 2.7. We have the authority to estimate the duty which would have been due and to pursue that debt through the civil courts - see paragraph 5.11. If you foresee any problems, you should immediately contact:

HM Revenue & Customs
Central Collection Unit (TAPS)
Alexander House
21 Victoria Avenue
SOUTHEND-ON-SEA
SS99 1AS

Telephone: 01702 366558

7.5 Who should sign the return?

The proprietor, a partner, the Company secretary or a director of the company should sign the declaration on the return. If this is not possible, you can, as one of the above mentioned persons, authorise someone to sign the return on your behalf.

7.6 Can a single duty return be submitted for multi-site operations?

Yes. If you have more than one registered premises owned by the same legal entity, you may, on request, combine the duty liability for each in the one duty return. However, an individual duty summary should be maintained for each site and consolidated in a duty account by the site submitting the return.

If you are approved to produce both cider and wine/made-wine, or if you produce either product on more than one set of premises, you may, as above, combine the duty liability for both products and/or premises in the one duty return.

7.7 Accuracy of returns

You can avoid a penalty by checking that you have given complete and accurate information in your duty return. You may be liable to a penalty if your return is inaccurate and, as a result, you do not pay enough duty or if you do not notify us that a duty assessment we have sent you is too low. If you are aware you have made a mistake on your return, you must notify us as soon as possible. We will be able to reduce the penalty, in many cases to zero.

If you deliberately make a false duty return, you may face prosecution for the offence and incur a heavy penalty.

For further information on penalties, see link at paragraph 3.14.

You have the right to appeal if we impose such a penalty. For further information on appeals, see section 29 and link at paragraph 3.14.

7.8 What if I discover errors relating to earlier accounting periods?

If you discover underdeclarations relating to previous accounting periods which total less than £1,000 duty, you must enter the amounts against lines 20 to 22 on the reverse of the EX606 as appropriate, and carry the total forward to lines 35 and 17 for the current accounting period.

Similarly, if you discover overdeclarations totalling less than £1,000 duty, you must enter the amounts against lines 20 to 22 on the reverse of the EX606 as appropriate and carry the total to lines 36 and 18 for the current accounting period. You do not have to send a written advice, but details of the errors must be retained for inspection.

If, however, the total underdeclaration and/or total overdeclaration is £1,000 duty or more, you must, in addition to making the adjustments outlined above, send full details in writing to the Central Collection Unit (see paragraph 7.4 for address) along with the return.

7.9 When must I send in my return and pay the duty?

You must submit your return and payment so that they arrive not later than the 15th day of the month following the 'accounting period'. When the 15th day falls at a weekend or on a public holiday the return and payment must be received by the previous working day.

7.10 How do I pay?

HMRC accepts payment by a range of methods but recommends you pay electronically using one of the following options:

  • Bacs Direct Credit.
  • CHAPS.
  • Internet or phone banking.

For further information and help go to Paying HMRC.

Note: a cap was introduced on 31 May 2012 by the Board of Bacs Payments Schemes Ltd (Bacs) which limits the maximum value of any single Bacs transaction. If you have a payment to make by Bacs Direct Credit which exceeds £20 million, you need to make arrangements with your own bank to make sure payment reaches HMRC on the due date, by an alternative payment method such as CHAPS.

7.11 Where should I send my completed return?

All registered cider makers must send their returns to the Central Collection Unit.

7.12 What if it is a nil return?

Even if you make no deliveries of cider to home use during an accounting period, you must still send us an EX606 return form. Insert 'nil' in the quantities box, sign the return and send it to us in the normal way.

8. Measurement of quantity

8.1 General

We can require duty to be accounted for on the actual quantity of cider in each container as it passes the duty point. However, most packagers do not measure the quantity in each container as they use the 'average system' of quantity control.

Under this arrangement, which is used widely throughout the European Union, the average contents of packages must not be less than the declared contents (that is, that marked on the can or bottle or label or, in the case of kegs and casks, on the invoice or delivery note). Within specified limits the actual contents of any particular container may be more or less than the declared contents.

Packagers using the average system conform to a Weights and Measures Code of Practice which has been agreed with Trading Standards. The Code is available from the National Association of Cider Makers. Packagers are obliged to monitor and record the actual quantity of cider by sampling a proportion of packages to make sure they fulfil the Code’s requirement.

8.1.1 Quantity of cider to use for duty purposes

When sending out cider for UK consumption from your registered premises, you should normally charge duty as follows:

  • for cider delivered in small pack, that is in containers not exceeding 10 litres, on the quantity declared on the label of the can or bottle (including polyethylene terephthalate (PETs)) or other container (for example, cider in ‘bag in box’), and
  • for cider delivered in large pack, that is in containers with a capacity of more than 10 litres but less than 400 litres, on the quantity declared on the invoice or delivery note

If you do not use the average system for large pack, you should charge duty on the actual quantity of cider in each container unless you can demonstrate that you have not exceeded the overfill tolerances set out in paragraph 8.3.8.

Similarly, where cider is sent out in tankers or tanks with a capacity of more than 400 litres, duty should be charged on the actual quantity sent out.

8.1.2 Where do I record the quantity of cider delivered?

Your normal commercial records should be acceptable provided that they contain sufficient information for calculating duty. You will also need to enter the total volume of cider delivered during the accounting period on the EX606 duty return - see Section 7.

8.1.3 Why do I have to record the quantity of cider delivered?

Apart from normal commercial considerations, you must record the quantity of cider delivered because:

  • the quantity will affect the calculation of the duty
  • if the delivery is under duty suspension and subject to pilferage, an accurate assessment of the loss will be needed, and
  • it may affect the adequacy of any financial guarantees

8.2 Small pack

8.2.1 What method should be used for ascertaining quantity in small pack?

Small pack refers to containers of 10 litres capacity and less. Packagers are required to fill these containers in accordance with 'average contents' rules (the system referred to in paragraph 8.1).

8 2.2 What sampling rate must I use?

You are required to take samples as follows:

  • a minimum of two samples must be taken per shift
  • each sample must be a minimum of five packages, and
  • at least one sample should be taken for each production run

Subject to compliance with these requirements, the average of the samples taken for the purpose of complying with average contents rules will be treated as the quantity of cider in a container.

8.2.3 What quantity do I use for duty purposes?

Evidence of compliance with Weights and Measures legislation will be sufficient to accept the labelled contents as the duty base, unless there are grounds for believing that deliberate duty avoidance is involved.

8.2.4 What is 'due diligence'?

'Due diligence' is the term used for the measures you have in place to monitor the filling process and the actions you take to prevent and/or rectify any instances of excessive over or under filling found.

8.2.5 How do I demonstrate that 'due diligence' has been observed?

You should monitor the filling process to make sure that the quantity put into the package does not regularly excessively exceed the amount declared on the label. You should record these checks and provide an adequate audit trail to satisfy our officer that 'due diligence' is being exercised.

Where there is evidence of consistent excessive overfilling, additional duty will be due.

8.2.6 Under what circumstances would additional duty be paid?

Duty becomes payable at the end of the accounting period in which a container of cider is delivered to home use. That is, when it passes the duty point.

Where you have incurred an additional duty liability as a result of overfilling, the additional duty should be paid in the relevant accounting period when cider is supplied to home use from your registered premises or from registered premises or Excise warehouses owned or operated by your company.

If you fail to properly record and/or pay the additional duty due on excess volume that you have delivered to home use, we will assess you for the additional duty due. If you cannot produce accurate records from which the additional amount of duty can be readily established, including quantities delivered to home use, we will use 'best judgement'.

In the case of overfilled containers of cider supplied in duty suspension to third parties, you should record details of these deliveries separately in your records. The law requires that the person holding the goods at the time of their delivery to home use, is liable for the duty, including that on the volume in excess of the declared quantity. However, if we are satisfied that the third party was unaware that the container had been overfilled and that the third party is entirely independent of you, we will not normally seek to recover the additional duty due. In deciding whether or not to pursue the additional duty we will take into account the following factors:

  • the relationship between you and the third party
  • contracts of supply, if appropriate
  • the price paid for the goods, and
  • any other information considered relevant.

This system has been devised taking into account, as far as possible, existing trade practices so minimising your compliance costs. Any attempt to evade duty by under-declaring the quantity on which duty is charged or by manipulating deliveries to evade duty, may lead to prosecution.

8.2.7 Can I combine the results of monitoring the volume for two or more products?

For small pack, we will normally require you to assess the monitoring results separately for each product. However, if in exceptional circumstances, for example, where a small amount of a seasonal product is packaged and separate monitoring would produce an inequitable outcome, we will consider requests for combining the monitoring results for a number of products.

8.2.8 What arrangements are in place for cans with widgets?

If the widget you use retains cider, then that retained quantity need not be declared for duty purposes. You must carry out tests to confirm the average retention volume. This average retention must be agreed with HMRC. Once agreed, the 'due diligence' concept may be applied to the labelled quantity plus the retained amount.

8.3 Large pack

8.3.1 What method should be used to ascertain the quantity in large pack?

Large pack refers to containers in excess of 10 litres capacity up to a maximum of 400 litres such as kegs and casks. Containers of over 400 litres are generally referred to as ‘bulk’, and should be treated individually, with the actual measured quantity being used.

Packagers of large pack containers customarily fill casks and kegs in accordance with the average contents rules (the system referred to in paragraph 8.1). Provided that the average quantity of the samples taken for the purpose of complying with the average contents rules complies with those rules, then the nominal contents, or whatever other quantity that may be declared on a label or sales invoice and so on., will be treated as the quantity of cider in a container.

8.3.2 What sampling rate should I use?

Under the average contents rules, packagers are permitted some latitude in the sampling regime that they adopt.

In determining volume for duty purposes, packagers will be expected to maintain a minimum sampling rate of either:

  • one container per filling head per operating day, or
  • 0.1% of a production run in excess of 4,000 containers, the samples to be representative of the mix of containers filled

A copy of the sampling protocol you intend to use for the purpose of assuring compliance with 'average contents' rules and for duty purposes should be sent in to the address as detailed in paragraph 5.5.

8.3.3 What do smaller packagers do?

Some smaller packagers do not take samples but use their containers as capacity measures. In order to meet the tolerance requirements in paragraph 8.3.8, these packagers should take steps to make sure that the average capacity of their population of containers is such that they are operating within the set limits.

8.3.4 When I produce cider in large pack, what quantity do I use for duty purposes?

The quantity of cider in any container will be treated as the amount shown on the label of the container or on any invoice, delivery note or similar document issued in relation to the cider, subject to the following conditions:

(a) that you maintain records of the quantity of cider found in samples you take for the purpose of compliance with 'average contents' rules, and

(b) that a proper record is kept of the monitoring and control procedures, including a statement of the sampling protocol, used for the purpose of assuring compliance with these rules, and

(c) that the tolerances referred to paragraph 8.3.8 are adhered to.

For containers with a capacity in excess of 400 litres, the quantity for duty purposes is the greater of the actual quantity despatched or that stated on the delivery note or invoice.

At the end of each accounting period, for each target population of containers, you should calculate the average volume from the measured volumes of the samples you have taken. These sample volumes are to be expressed to two decimal places and truncated if necessary. The accounting period average is to be truncated to one decimal place. This calculation should be performed for each racking line for each container size. Individual types of cider may also be treated separately if that is the rule established in your sampling protocol as part of your monitoring and control procedures.

8.3.5 What about cask-conditioned cider?

Cask-conditioned cider continues to ferment in the cask for some time, producing a residue which often cannot be consumed. This is known as undrinkable sediment.

Duty need not be charged on any undrinkable sediment in your cask-conditioned cider, provided:

  • your customer (for example, the publican) is made fully aware in writing, at or before the time of receipt, of the quantity of cider on which duty has been charged. If, for example, a barrel of 36 gallons (163.7 litres) contains ½ gallon (2.3 litres) of undrinkable sediment, the customer must be made aware, by a statement on the label, delivery note or price list for example, that duty has been charged on 161.4 litres (a copy of the notification to customers must be retained)
  • you can, if required to do so, satisfy our officer that only undrinkable sediment has been excluded from the duty charge

Any sediment on which duty has not been charged cannot be included in any subsequent claims for relief on spoilt cider.

8.3.6 How do I calculate the amount of undrinkable sediment?

There is no prescribed method. You must, however, be able to satisfy us that the method you use gives equitable results.

The measurement of undrinkable sediment in any container returned to you is not an acceptable method as the cider has been outside your control and may have been tampered with.

Sediment levels for each quality of cider and container size must be regularly monitored by producers and reviewed/amended (as necessary) at least annually and notified to us. Any changes to recipes/ingredients, and so on. during the year, which would significantly affect sediment levels, must be notified to us and the allowance adjusted accordingly.

8.3.7 Is there an undrinkable sediment allowance for polypins, mini-pins and bottle-conditioned cider?

There is no undrinkable sediment allowance for polypins and mini-pins sold by cider makers to the public or on bottle-conditioned cider.

8.3.8 What are the filling tolerances?

The filling tolerances are set out in the Schedule to the Cider and Perry Regulations 1989 and are:

(a) in the case of filling controlled by meter or weighing

in the accounting period, the average volume of the samples for each container size from each racking line must not exceed the following tolerances

  • the declared quantity plus 0.5 litres for containers intended to contain a volume not exceeding 100 litres, and
  • the declared quantity plus 0.5% for containers intended to contain a volume above 100 litres but not more than 400 litres

(b) in the case of containers filled using other systems of control or filling to capacity

in the accounting period, the average volume of the samples for each container size from each racking line must not exceed the following tolerances

  • the declared quantity plus 1 litre for containers intended to contain a volume of 100 litres and less
  • the declared quantity plus 2 litres for containers intended to contain a volume exceeding 100 litres but not exceeding 200 litres, and
  • the declared quantity plus 3 litres for containers intended to contain a volume exceeding 200 litres but not more than 400 litres.

8.3.9 What happens if I exceed the overfill tolerance?

If the average volume of the samples in a target population of containers for a racking line exceeds the specified tolerance in any accounting period, there will be an additional duty liability when that cider is sent to home-use.

8.3.10 How to calculate any additional duty liability

The volume on which additional duty is due is not just the amount in excess of the tolerance, but is the whole quantity of cider in excess of the nominal contents for that target population of containers.

The two examples below should help you to work this out.

Example one

If you packed by meter or weight control and your target population of containers intended to hold 50 litres was:

1,000 containers of cider not exceeding 7.5% ABV, and

500 containers of cider exceeding 7.5% but less than 8.5% ABV, the filling tolerance (from paragraph 8.3.8 a) would be 0.5 litres per container.

If, at the end of the accounting period, your monitoring record showed that the average contents of each container was 50.7 litres, additional duty will be due on the whole quantity in excess of the nominal quantity, that is, 0.7 litres, multiplied by the number of containers delivered to home use from the target population during the accounting period at the appropriate duty rate.

Example two

If you packed by filling to capacity or another method other than metering or weighing, and your target population of containers intended to hold 50 litres was:

1,000 containers of cider not exceeding 7.5% ABV, and

500 containers of cider exceeding 7.5% but less than 8.5% ABV, the filling tolerance (from paragraph 8.3.8b) would be 1 litre per container.

If, at the end of the accounting period, your monitoring record showed that the average contents of each container was 51.1 litres, additional duty will be due on the whole quantity in excess of the declared quantity, that is, 1.1 litres, multiplied by the number of containers delivered to home use from the target population during the accounting period at the appropriate duty rate.

For further details on when additional duty should be paid, see paragraph 8.2.6.

9. Alcoholic strength

9.1 What is alcoholic strength?

Alcoholic strength is the percentage of alcohol by volume (ABV) in the cider at 20°C. For duty purposes, this should be rounded down to one decimal place, for example, 7.59% ABV becomes 7.5% ABV.

9.2 How can I measure alcoholic strength?

You may use any method you wish to measure the strength of cider as long as it produces results that agree with those that would be achieved using the distillation analysis method (also known as the reference method) described in Section 26. This is particularly important if the strength of your cider is close to the top of its duty banding.

If you do not use distillation analysis to measure your ABV, you must be prepared to explain your method and show that your results agree with those that would have been achieved had it been used.

For any methods not based on laboratory analysis, an independent analyst must test the ABV of each of your products, at least annually, to confirm consistency with calculated results. The results of these independent analyses must be held in your business records.

9.3 What alcoholic strength is used for duty purposes?

For duty purposes, the alcoholic strength of cider is the actual strength when it passes the duty point.

However, if you comply with certain conditions, we will accept for duty purposes the declared strength.

For cask or bottled-conditioned cider, the alcoholic strength for duty purposes is the strength you reasonably expect the cider to have when it is sold or otherwise supplied for consumption.

9.4 What are the conditions for using the declared strength?

If you wish to use the declared strength for duty purposes, you must be able to demonstrate that you have exercised due diligence in the control of your process to make sure that, on average, the actual ABV of each finished product equates to that which you are declaring.

9.5 How can I demonstrate that due diligence has been exercised in the control of ABV?

You must continuously monitor and record your ABV results, which should normally fall randomly on either side of the target strength. The average of your results should equate closely with the target which must be the declared strength.

It is recognised that the ABV of the same product may occasionally vary, but provided appropriate action is taken quickly to return the strength of the cider to within its normal specification, due diligence will have been demonstrated. You must keep records of any action taken to maintain product strength within control limits.

9.6 Do I have to measure the strength of each product?

You must establish the strength of each discrete batch of each of your products. Where cider from one batch is packaged into different container types, for example, cans and bottles, you may combine the results.

9.7 What about infrequent or one-off products?

If you can demonstrate to us that, based on available information and experience, due care was taken when deciding target ABVs for new and/or infrequently produced qualities (and that all decisions, actions and so on, were properly recorded), we will accept the declared strength for duty purposes.

9.8 How will the accuracy of this system be checked by HMRC?

We will examine your results and your record of actions taken. Where the target strength coincides with the limit of a duty band, and where the results are consistently above target, we will ask you to demonstrate that action was taken to bring the process back into control or to change the declared ABV as soon as the problem was identified. If you have failed to take such action, an assessment will be raised for the additional duty due. Please remember that if the average ABV exceeds 8.4 per cent, your product cannot be classified as a cider for duty purposes.

9.9 Do I use the same arrangements for measuring strength of cider which may be delivered under duty suspension?

Yes, because it is likely that the cider will subsequently be delivered on payment of duty, the same arrangements must apply for all cider you produce.

As it is the responsibility of the person holding the cider at the duty point to account for the duty, if you despatch packages in duty suspension on which the strength is understated, you must inform the consignee accordingly.

9.10 What happens if there is a dispute over the strength?

Our officer may take samples of cider which will be analysed using the reference method described in section 26. The results of these analyses will establish the actual dutiable strength of the cider for legal purposes.

10. Duty reliefs - general information

10.1 What duty reliefs am I entitled to?

Natural losses and wastage and other legitimate causes for lost product are not liable to duty provided we are satisfied that they are genuine losses that are down to the production process.

There is also provision for duty relief on:

  • accidental losses on registered premises - see paragraph 11.2
  • spoilt cider or cider otherwise unfit for use - see paragraphs 11.7 and section 13
  • cider not exceeding 1.2 per cent ABV - see paragraph 5.7
  • trade samples - see section 14, and
  • cider for your own domestic consumption - see section 15

11. Irregularities, losses and deficiencies in registered premises

11.1 What are my responsibilities as a registered cider maker?

As a registered cider maker, you are responsible for the control of cider in your registered premises. You must have the necessary systems in place to control and safeguard your stocks. You must critically examine all losses and deficiencies.

11.2 If I accidentally lose duty suspended cider, do I have to pay the duty?

No, providing we are satisfied that the cider has been lost in registered premises and has not been consumed.

11.3 What records of losses do I have to keep?

You need to keep records of production and processing and these should indicate how much cider you lose during routine operations, for example, the losses you normally incur during packaging operations.

The following requirements have the force of law and are made under Regulation 6 of the Revenue Traders (Accounts and Records) Regulations 1992.


For accidental losses you must record:


  • the date and time the loss occurred
  • the description (product name) and the volume of cider lost, and the alcoholic strength if the loss occurred after production had been completed
  • the vessels in which it was contained, and the reason why the accidental loss occurred.

11.4 What about unexplained losses?

If cider cannot be accounted for after the start of production, and there is no acceptable explanation, you are liable for duty on the missing cider. It is therefore in your own interest to keep proper records of all losses.

11.5 Can I offset stock losses against surpluses?

Yes, if you hold documentary evidence demonstrating that stock losses and surpluses are related. Your records must contain a clear audit trail to justify any adjustments of stock records following the discovery of errors. You must justify each offset. We do not allow you to accumulate losses and surpluses from various sources and then offset gross totals.

11.6 Losses of duty paid cider

Normally there is no duty relief in respect of cider which is lost after it has passed the duty point.

11.7 If duty suspended cider is spoilt, do I have to pay the duty?

No, providing we are satisfied that the cider has been unintentionally spoilt, contaminated or otherwise rendered unfit for consumption in the registered premises and has not been consumed. You may 'write off' the quantities concerned after you have recorded the information in your records and destroyed any spoilt product.

We may examine your records as part of our audit process. If we are not satisfied with your explanation and supporting evidence we will require you to pay the duty on the quantity previously 'written off'.

Remember that other legislation may apply when you destroy spoilt cider - for example, legislation on pollution.

11.8 What records of spoilings do I have to keep?

The following requirements have the force of law and are made under Regulation 6 of the Revenue Traders (Accounts and Records) Regulations 1992.


You must record:


  • the date and time of spoiling
  • the method of destruction employed
  • the vessels in which it is or was contained
  • the description (product name) and the volume of cider spoilt, and the alcoholic strength if the cider was spoilt after production has been completed, and the reason why the cider was spoilt.

11.9 May I destroy duty suspended cider without having to pay the duty if the cider is damaged or in a non-marketable condition?

Yes, as long as you follow the procedures in paragraphs 11.10 to 11.12.

11.10 What notice of destruction must I give?

You must give us at least five working days notice if you wish to destroy duty suspended cider outside your registered premises. You must give details of the proposed method of destruction. You must satisfy us that your proposed process will destroy the intrinsic nature of the cider.

Working days excludes Saturdays, Sundays and public holidays.

11.11 What information must I give you?

You must tell us:

  • why you wish to destroy the goods
  • details of the goods
  • the amount of duty involved
  • where and when the proposed destruction will take place, and
  • the method of destruction

11.12 Are there any conditions for duty suspended cider destroyed away from registered premises?

Yes. If the cider is removed from registered premises to be destroyed at a specialist destruction site, the conditions below apply.

The following conditions have the force of law and are made under Regulation 12(e) of the Cider and Perry Regulations 1989


  • there must be a complete audit trail which confirms the cider has been destroyed
  • the destruction of the cider must be supervised by either
    an Authorised Company Representative (ACR) of the cider maker, or
    a person within the specialist destruction company who has been appointed by the cider maker to supervise the destruction on their behalf. This person must be at management or supervisory level
  • a Certificate must be obtained from the company as evidence of destruction.

12. Products for reprocessing

12.1 What if I want to re-ferment cider or residues which are still in my registered premises?

You may re-ferment any cider or residues which are:

  • taken from duty-unpaid stocks on your registered premises, and
  • added to a fermenting vessel in the course of preparing for fermentation and before cider is drawn off.

Enter the quantity of cider involved in your production records. Make sure your records are accurately and promptly updated with the details so that we can verify the quantities used in this manner.

12.2 What if I want to reprocess duty paid cider which has been returned to my registered premises?

You may be eligible to claim a refund of the Excise duty paid on cider which has been returned to your registered premises for reprocessing - see Section 13.

13. Relief of duty on cider which has become spoilt or otherwise unfit for use

13.1 What if cider becomes lost or spoilt on my registered premises?

We will not require you to pay duty on any cider which becomes accidentally lost or spoilt on your registered premises - for further details, see section 11.

13.2 What if cider becomes spoilt or otherwise unfit for use after leaving my registered premises, or being constructively removed?

Cider which you have removed from your registered premises on payment of duty may later become spoilt or unfit for use. You may claim a refund of the Excise duty paid on any cider returned to your premises provided the cider:

  • was produced by you
  • has become spoilt or otherwise unfit for use, and
  • has not undergone any further process or dilution since it left your premises.

13.3 Is any spoilt cider excluded?

The following are excluded:

  • unconsumable cider (for example, sediment in cask-conditioned cider) on which duty was not charged is ineligible for relief
  • adulterated cider (that is, cider containing additions which we have not approved) is ineligible, and
  • cider for which no satisfactory audit trail is available

Note: if any cider becomes spoilt more than three years after the duty was paid on that cider, you cannot claim relief.

13.4 Do I have to destroy the spoilt cider to claim duty relief?

No, the spoilt cider may be either destroyed or reprocessed.

13.5 What does reprocessing include?

Reprocessing includes the following operations:

  • the mixing of one cider with another (or others) on registered premises, and
  • the filtering or repasteurising of cider

13.6 What must I do if I want to claim relief?

You must keep a spoilt cider record containing the particulars shown in paragraph 13.13.

13.7 When can I destroy spoilt cider?

Subject to any notice of destruction being required (see paragraphs 13.9 and 13.10), you may destroy spoilt cider at a time of your own choosing. However, entitlement to reclaim duty on spoilt cider will depend on the conditions below being met.

The following conditions have the force of law and are made under Regulation 25(2) of the Cider and Perry Regulations 1989.


  • a full audit trail is maintained
  • requirements of other regulatory authorities are observed (for example, environmental), and
  • proper control practices are maintained, including appropriate act ion at management and supervisory levels.

13.8 Additional conditions for reclaiming duty on cider destroyed away from registered premises

The following conditions have the force of law and are made under Regulation 25(2) of the Cider and Perry Regulations 1989.


(a) Destructions in pub cellar


  • there must be a complete audit trail which confirms the cider has been destroyed and that it was duty paid, and
  • the destruction of the cider must be supervised by a responsible representative of the cider maker, for example, an Authorised Company Representative - ACR. The ACR must be appointed by the cider maker as an ACR in their records and be trained in that cider maker’s requirements. This condition also applies to an ACR who supervises destructions for more than one cider maker.

Note: the requirements of other regulatory authorities must be observed.


(b) Destructions at specialist destruction sites


  • there must be a complete audit trail which confirms the cider has been destroyed and that it was duty paid
  • the destruction of the cider must be supervised by either
    an ACR of the cider maker, or
    a person within the specialist destruction company who has been appointed by the cider maker to supervise the destruction on their behalf. This person must be at management or supervisory level.
  • a Certificate must be obtained from the company as evidence of destruction.

(c) Spoilt cider relief will depend upon there being evidence of a full credit of the duty paid value, or replacement of the goods to your customer (or owner of the goods at the time they became spoilt).


13.9 Do I have to give notice of destruction?

Our officer will advise you if you need to give notice (see paragraph 13.10), otherwise you can destroy the cider whenever you wish.

13.10 What notice of destruction must I give?

If notice is required, you must give us at least:

  • two working days notice if you wish to destroy cider in your registered premises, or
  • five working days notice if you wish to destroy cider outside your registered premises

You must give details of the proposed method of destruction.

Working days excludes Saturdays, Sundays and public holidays.

13.11 How must I destroy spoilt cider?

You must destroy cider in a way acceptable to us and which makes it unsaleable as a beverage.

13.12 How do I make a claim?

At the end of the accounting period, total the entries in your spoilt cider record of all cider destroyed or reprocessed and transfer the total to your cider duty account. When you submit your next monthly return, deduct the duty you are reclaiming by entering it against lines 20 to 22 on the reverse of the EX606 as appropriate and carry the total to line 36.

Remember, when auditing claims we examine your business records and any supporting evidence. If we are not satisfied with your explanation and supporting evidence, we will require you to repay the duty you claimed.

13.13 Particulars of the spoilt cider record

The following requirements have the force of law and are made under Regulation 26(1) (d) of the Cider and Perry Regulations 1989.


When cider is either returned to the registered premises for destruction or destroyed remotely, you must enter the following particulars in the destruction section of your spoilt cider record:


  • the total volume of spoilt cider destroyed
  • the strength of the spoilt cider destroyed
  • the date and time of the destruction
  • the place and method of destruction
  • the volume and strength of the cider in each container from which the spoilt cider was directly destroyed
  • evidence of the amount of duty charged or paid
  • the amount of spoilt cider relief claimed
  • the description of the cider returned by each purchaser in respect of which a claim
    is made
  • the name and address of each purchaser, and
  • the numbers and sizes of each container in which the cider was returned by each purchaser returning the cider.

When cider is returned for reprocessing, enter the following particulars in a reprocessing section of your spoilt cider record:


  • the total volume of cider reprocessed
  • the strength of the cider reprocessed
  • the date and time the cider was returned for reprocessing
  • the volume and strength of the cider in each container in which it was returned for processing
  • evidence of the amount of duty charged or paid
  • the amount of relief claimed
  • the description of the cider returned by each purchaser in respect of which a claim is made
  • the name and address of each purchaser, and
  • the numbers and sizes of each container in which the cider was returned by each purchaser returning the cider.

Unless we allow a longer period, your spoilt cider record must be completed within one hour of reprocessing taking place.


When keg empties are returned to the registered premises and residues removed for destruction, you must enter the following particulars in the destruction section of your spoilt cider record:

  • the total volume of keg residue destroyed
  • the strength of the keg residue destroyed
  • the date and time of the destruction
  • evidence of duty charged or paid
  • the amount of relief claimed

Residues from returned kegs (which contained duty paid cider) must be decanted into a separate vessel and accurately measured to determine the quantity for relief. Residues from kegs returned from export do not qualify for this relief.

Residues are not considered to be spoilt cider and, as such, they do not meet the provisions for spoilt cider relief under the Cider and Perry regulations 1989. However, as a concession and for administrative purposes, residues can be entered in the spoilt cider record and duty can be claimed, along with duty on spoilt cider, on the cider duty return. Alternatively and subject to certain conditions, provision is also available for reclaiming duty on keg residues under the Excise Goods (Drawback) Regulations 1995.

At the end of the accounting period, total the entries in the spoilt cider record of all destroyed and reprocessed cider and transfer the total to your cider duty account for claiming relief on your cider duty return.

14. Samples

14.1 What duty-free samples can I take?

14.1.1 Production and reference samples

You may take these for analysis and organoleptic appreciation (but not consumption) provided you enter the quantities and reasons for removal in your samples records.

The samples should be used up in tests, destroyed or returned to process when you have finished with them.

14.1.2 Genuine 'trade samples'

You may take these provided you enter the quantities and reasons for removal in your samples records. Trade samples must:

  • not be intended for consumption
  • be restricted to quantities not exceeding 1 litre per product
  • be clearly labelled 'NOT FOR SALE', and
  • be supplied to a wholesaler, distributor or a potential trade customer

There must be a genuine trade purpose for supplying the samples, for example, for analysis and tests to be carried out on the cider before purchase.

Cider used for promotions and for tastings at, for example, trade fairs, shows, exhibitions and supermarkets must be duty-paid.

If the samples are not supplied free of charge you must pay duty on them.

14.2 What duty-paid samples can I take?

You may take duty-paid samples for any business purpose. There is no restriction on size or on the number you take. You should pay duty in the normal manner and record details in your business records.

15. Duty on domestic consumption

15.1 Cider that you or your employees drink

If you are a grower who produces cider from your own fruit you may deliver from your premises, duty-free, approved quantities of cider for your own domestic consumption, or for drinking free of charge by your employees.

The term grower refers to a person who owns or leases orchards for which he is responsible for the cultivation, nurturing and harvesting thereof. This need not be done personally, the grower may contract others to carry out the work for him, but he is responsible for the supervision of any contracted work.

The term domestic consumption means consumption or use by:

  • the grower and the grower's family or, in the case of a limited or public company, its directors, and
  • the grower's employees and guests.

15.1.1 What is the entitlement to relief based on?

The entitlement is based on the quantity of cider produced in the preceding calendar year (January to December) and must not exceed the actual quantity produced.

So, if no cider is produced in the preceding calendar year there is no entitlement to domestic consumption. No part of your entitlement can be carried forward from one year to the next.

15.2 How do I work out domestic relief?

You may claim domestic consumption relief on cider you use for your own domestic drinking or for drinking free of charge by your employees or guests.

If you wish to claim this relief, you must record the details in your business records stating how much cider is to be used for each purpose. There is no upper limit on the amount of relief you can claim. However you must be able to satisfy us that your claim is not excessive. You will be liable to pay duty on any quantity overclaimed.

15.3 Do I pay duty on cider I give to visitors?

As long as:

  • no charge is made for admission to the premises
  • no charge is made for the cider
  • the cider is supplied by the glass and not in bottles or other take away packaging.

You may regard the visitor as a guest and the drink consumed may be taken from your domestic consumption allowance.

16. Removals from cider premises

16.1 What removals must I pay duty on?

To summarise information from previous sections of this notice, duty must generally be paid on all removals of cider from your registered premises for the following purposes:

  • for UK consumption (usually known as a removal to home use), or
  • when cider is constructively removed - see paragraph 5.12

Duty must also be paid if:

  • the cider has been lost
  • other irregularities are discovered
  • you are no longer registered, and/or
  • the premises in which you are holding the cider cease to be registered premises

16.2 What removals can I make without paying duty?

Provided you comply with any conditions HMRC may impose, you may remove cider from your registered premises without paying duty for the following purposes:

  • exportation, removal to the Isle of Man or shipment as stores - see Sections 17, 18 and 19
  • supply to diplomats and visiting forces within the UK and to entitled organisations in other Member States - see section 20
  • removal to another cider premises - see section 21
  • deposit in an Excise warehouse - see section 22
  • removal to the premises of a vinegar maker for use in making vinegar, or
  • use as trade samples - see section 14

You may also remove cider without paying duty, if it is for your own consumption, as long as the cider is produced from ingredients that you have grown - see section 15.

You must record all removals in your business records.

Any shortage in removal or transit will be charged with duty if you cannot give us a satisfactory explanation.

16.3 What security for duty do I need?

You will need financial security to guarantee the duty on cider in duty suspension for intra-Community movements.

The guarantee must be:

  • valid throughout the Community, and
  • sufficient to cover the full amount of potential duty on the cider - see Notice 197 Excise goods Receipt into and removal from an excise warehouse of excise goods

In certain circumstances, further guarantees may be required for the holding and movement of cider within the UK.

For further information on financial guarantees - see section 4.

16.4 What documentation is required?

All intra UK movements of cider will need to be submitted through the Excise Movement and Control System (EMCS) unless they qualify for the simplified procedures, see paragraph 21.2. An electronic administrative document (eAD) will have to be raised on EMCS before the movement can start. EMCS automatically allocates an Administrative Reference Code (ARC) that uniquely identifies the movement. The ARC will be on the printed copy of the eAD or should be noted on the commercial document and must travel with the goods. For further information on EMCS procedures, see Notice 197.

If movements of cider are under simplified procedures and are as described in first bullet point of paragraph 21.2, your normal commercial despatch documents will be suitable if they contain all the following information:

  • the name and address of your premises
  • a unique reference number
  • the name and address of the premises you are sending the cider, to
  • the date of despatch
  • a description of the cider, including the quantity, and
  • a statement indicating that the cider is being moved in duty suspension
  • you have been paid or expect to be paid in cash for the supply of cider in duty suspension (or for any service you provide in relation to cider in duty suspension), see section 24.

17. Removals of cider from registered premises to other EU Member States

17.1 May I remove cider to other EU Member States?

All intra EU movements of cider will need to be submitted through EMCS. Please find more information regarding this system in Notice 197 Excise goods Receipt into and removal from an excise warehouse of excise goods. You may remove either duty suspended or duty-paid cider to other EU Member States, but the procedures and requirements are different.

17.2 What procedures must I follow to remove duty suspended cider to other Member States?

You must follow the detailed procedures set out in Notice 197 which include the following requirements:

  • you must have financial security (guarantee) in place, the minimum level of security for movements is £20,000
  • you must make sure that you are sending the cider to a warehouse or a registered consignee which the fiscal authorities in that Member State have approved to receive that type of cider
  • you must access EMCS and raise an eAD before the movement starts and obtain an Administrative Reference Code (ARC) that will uniquely identify the movement, and
  • you must receive a valid report of receipt confirming that the consignee received the cider

17.3 May I send duty suspended cider to a non-registered trader or private individual in another EU Member State?

If you are sending the cider direct to a non-registered trader then you must make sure that the duty is paid prior to the cider leaving your registered premises. You may be able to reclaim the duty as drawback - see paragraph 17.4.

If the non-registered trader appoints an agent who is authorised to receive duty suspended excise goods, then UK duty does not need to be paid. However, the movement must be submitted through EMCS, with the agent shown as the consignee on the eAD.

If you are sending the cider to a private individual (rather than a trader), this is known as distance selling. You must make sure that the duty is paid prior to the cider leaving your registered premises. You may be able to reclaim the duty as drawback - see paragraph 17.4. Additionally you, as the seller, are responsible for ensuring that the duty is paid in the Member State of destination. Further information on distance selling can be found in Notice 197.

17.4 May I despatch duty-paid cider to other EU Member States?

Yes. Excise duty is due on cider which is, or will be, consumed in the UK. If you despatch UK duty paid cider to a registered or non-registered trader or private individual in another EU Member State, provided certain conditions are met, you may reclaim this duty under the Excise Duty Drawback system. For further details, see Notice 207 Excise Duty: Drawback.

Drawback is a relief which provides for the repayment of Excise duty paid goods that have not and will not be consumed in the UK.

18. Exports of cider to non-EU countries

18.1 What procedures must I follow in order to export duty suspended cider to non-EU countries?

You must follow the procedures set out in Notice 197 when you are consigning duty suspended cider from the UK to non-EU countries either directly (known as 'direct exports') via a UK port or airport, or indirectly (known as 'indirect exports') by transiting another Member State.

All movements of cider must be submitted through EMCS and be covered by a movement guarantee (for indirect exports, this also includes the part of the journey from registered premises to the UK port or airport of departure).

Guidance on EMCS including completion of an eAD and movement guarantees, can be found in Notice 197.

For information on Customs requirements, see Notice 275 Export procedures.

18.2 What customs declaration do I use?

You must complete an Export Declaration. Information and guidance is contained in the Tariff, Volume 3, parts 1 and 2.

18.3 What evidence of export must I obtain?

Providing the correct procedures have been followed for exports (direct and indirect) to non-EU countries using EMCS, HMRC will send you a report of export via EMCS which discharges the movement. Where no report of export is given for any reason, HMRC will issue a report of rejected export (an IE 839 message). On receipt of an IE839 message, you may be requested to provide alternative evidence of export as shown in Notice 197.

For direct exports made using Local Clearance Procedures (LCP) from your premises (see paragraph 21.2), you should receive a “departure message” from CHIEF which should be retained as proof of export.

You may be liable for duty if you cannot produce evidence that cider removed from your premises has been exported from the UK or via another Member State.

Further information on reports of export, CHIEF departure messages and alternative evidence of export can be found in Notice 197.

18.4 May I export duty paid cider to non-EU countries?

Yes. If you export duty paid cider to a non-EU country, provided certain conditions are met, you may reclaim the duty under the Excise Duty Drawback system. For further details, see Notice 207 Excise Duty: Drawback. To reclaim the duty, you must be able to produce evidence that the cider left the EU.

19. Removal of goods to HM Ships and as ships' stores

19.1 Removing cider to HM Ships

HMRC allows certain HM Ships to receive cider free from excise (and customs) duty. These removals are treated as exports, with the point of exportation being the delivery of the cider to the ship.

Movements to HM Ships are not considered to be in duty suspension and, therefore, do not move under EMCS procedures. You must complete commercial documentation for the removal of cider from your premises.

You will find more information on this and the procedures to follow in Notice 197 Excise goods: Receipt into and removal from an excise warehouse of excise goods.

19.2 Removing cider as ships' stores

You may remove cider from your premises to be shipped as stores on board ships within the UK.

These movements are not considered to be in duty suspension but supplied under relief and, therefore, do not move under EMCS procedures.

The ship's master must seek prior authorisation from HMRC to load new stores onto his vessel. This authorisation is granted on form C945. You should ask to see a copy of this form and keep a photocopy for your records.

You must complete commercial documentation for the removal of cider from your premises. Section 14.5 of Notice 197 gives details of the information required on the document.

You must satisfy us that the cider has been shipped as stores.

20. Supplies to diplomats and visiting forces within the UK and to entitled organisations in other Member States

20.1 Supplying duty suspended cider to diplomats and visiting forces within the UK

You must have an official authorisation for the delivery of the cider. You must complete specific documentation for the removal of cider from your premises. You will find more information in Notice 431 Visiting forces and Notice 197 Excise goods: Receipt into and removal from an excise warehouse of excise goods.

20.2 Supplying duty suspended cider to entitled organisations in other Member States

You must obtain an order together with an exemption certificate when supplying cider in duty suspension to entitled international organisations, embassies and forces located elsewhere in the EU. You must use EMCS for the removal of cider from your premises. You will find more information on this and the procedures to follow in Notice 197.

21. Removals of cider from one registered premises to another without payment of duty

21.1 Can I remove cider to other registered premises without payment of duty?

All intra UK movements of cider will need to be submitted through EMCS unless they qualify for the simplification procedures, see paragraph 21.2.

You may only remove cider to:

(a) another registered cider maker’s premises for

      - blending or mixing with other ciders
      - conditioning and bottling or kegging
      - rendering sparkling
      - destruction, or

(b) a licensed made-wine producer’s premises for use in the production of made-wine.

You will be responsible for the duty on the cider until you receive a receipt. The receiving cider maker or made-wine producer must:

  • complete a report of receipt, if the movement is submitted through EMCS, or
  • sign the cider duty receipt (for example, the delivery note) if under simplified procedures

The receiving cider maker or made-wine producer must issue a receipt within five days of the date of receipt of the cider in their registered or licensed premises. If you do not receive a receipt, you should contact them. If you fail to obtain a receipt within four months, you will be liable for the duty due on the cider. If you subsequently receive a receipt, you may credit your duty account with the appropriate amount of duty.

When cider is delivered to home-use from the receiving cider premises, duty will become due. Duty must be paid by the maker who finally delivers the cider to home use.

Except in the case of bottlers/packagers returning cider to the premises from which it was received, finished or packaged cider must not be moved, without payment of duty, from one set of registered premises to another.

21.2 What are the new simplification procedures

Simplification procedures apply to certain UK movements and allows for cider to be moved under duty suspension using commercial documentation or Customs documentation instead of EMCS. These procedures are limited to:

  • cider moving between UK registered cider makers or 3rd party packagers or excise warehouses approved to receive and store the cider. Ownership of the cider must remain with the cider maker during the course of the movement, or
  • movements for direct export only from the UK where the dispatching cider maker is authorised for Local Clearance Procedures (LCP) and can provide a full customs export declaration. Movement guarantee details must be shown on the declaration. Further information can be found in Notice 197

If movements do not meet the above criteria, then it will be necessary to use EMCS.

21.3 What is a finished and packaged product?

This is any product which is kegged, canned, bottled or otherwise packaged and products which will not undergo any further process of production.

22. Removal of cider to an Excise warehouse

22.1 What if I want to remove cider to an Excise warehouse?

All intra UK movements of cider will need to be submitted through EMCS unless they qualify for the simplification procedures, see paragraph 21.2.

You may remove cider, without payment of duty, to an Excise warehouse (approved under Section 92 of the Customs and Excise Management Act 1979) for the following purposes:

  • export, shipment as stores or removal to the Isle of Man
  • use in the manufacture of goods allowed to be produced in an Excise warehouse
  • bottling
  • packaging
  • storage and subsequent delivery to
    - home use or
    - another warehouse, or
  • rendering sparkling

In the case of finished and packaged product, each package must carry a satisfactory identifying mark and number. Containers must be full and each case must hold containers of uniform size.

Note: that if you send duty suspended cider to an Excise warehouse for bottling, packaging or storage, you will need to be approved as a registered owner of warehoused goods under the Warehousekeepers and Owners of Warehoused Goods Regulations 1999 (SI 1999/1278). You will find more information on this and the procedures to follow in Notice 196 Excise goods: authorisation of warehouse keepers, approval of premises and registration of owners

22.2 What document must accompany the cider?

If the movement is under EMCS, an eAD will have to be raised on EMCS before the movement can start. EMCS automatically allocates an ARC that uniquely identifies the movement. The ARC will be on the printed copy of the eAD or should be noted on the commercial document and must travel with the goods.

If the movement is under simplified procedures and is as described in first bullet point of paragraph 21.2, your normal commercial despatch documents will be suitable if they contain all the following information:

  • the description of the cider
  • its alcoholic strength
  • details of the quantity contained in each package (and if appropriate, the capacity of each container), and
  • the total quantity sent

Keep a copy of the despatch document and the warehousekeeper's receipt for your own records. For further details on the procedures for inter-warehouse removals - see Notice 197 Excise goods: Receipt into and removal from an excise warehouse of excise goods.

23. Receipts from other registered premises or Excise warehouses

23.1 Cider received into your registered premises from other registered premises or Excise warehouses

All intra UK movements of cider will need to be submitted through EMCS unless they qualify for the simplification procedures.

On receipt of cider, you must:

  • inspect the delivery vehicle to make sure that it is secure and any locks and seals are intact, and
  • examine all containers, for example, externally for signs of damage
  • check the delivery against the document accompanying the cider
  • issue a receipt within five days of the cider being received. If movement under EMCS, this will be a report of receipt or, if under simplified procedures, a certificate of receipt (for example, copy of delivery note) signed by an authorised person
  • record issue of the receipt
  • enter the quantity received into your stock records; and
  • keep the accompanying document

If you discover a discrepancy between the cider received and the accompanying document, you must issue a receipt only for the cider you actually receive. Show the discrepancy clearly on the certificate of receipt or include an inventory of the shortage or loss in the report of receipt.

The cider received becomes part of your stock and is subject to the same rules as the product you produce on your registered premises.

Remember, if you are not approved as an Excise warehouse, you can only receive cider in a ready for sale state if you produced it yourself.

24. Notification of cash transactions

24.1 Do I need to notify you if I am paid in cash for the supply of cider?

As a registered cider maker, you are required to notify us if you have been paid, or expect to be paid, in cash for the supply of duty suspended cider exceeding £9,000 (or equivalent in other currencies).

24.2 How do I notify of supply?

You must complete form W7 Notification of cash payments for alcohol goods or alcohol related services in duty suspension which can be found on our website, go to hmrc.gov.uk or phone our Helpline on telephone: 0300 200 3700.

For information on completion of the W7, please refer to the explanatory notes on the reverse of the form.

You must send the completed form by fax or email to the:

National Warrant Processing Unit
Fax: 0131 469 7321
Email: SCO WPU

If you are paid, or expect to be paid, in two or more instalments, which individually are below the £9,000 notification threshold but in total will exceed this amount, you must also notify us on form W7 when the first cash payment is received.

Provided you have notified the transaction to us, you do not need to wait for us to respond to receipt of the W7 before removing duty suspended cider to other registered premises, Excise warehouses or Member States.

You are also required to notify us of any cash payments received (exceeding £9,000) for any service you provide relating to duty suspended cider, for example, storage facilities, handling charges, packaging of cider or use of an Excise movement guarantee.

25. List of permitted cider and perry ingredients

Additive


Maximum concentration


General


 

Acesulfame-K (E950)


*


Acetic acid


*


Apple aromas (natural only)


Aromas may only be derived from apples and must retain the typical characteristics of apples. Apple aromas and their use must confirm to NACM’s Code of Practice: 'Restoration Aromas - Conditions for Use'. The relevant part of the Code of Practice is available from:


NACM - National Association of Cider Makers


Apple aromas must only be used in the restoration of flavour rather than its enhancement.


Apple juice (fresh or concentrate)


Limited to 25% if used in the making of perry


Apple wine


No limit but must only contain ingredients permitted in the making of cider and perry


Ascorbic acid and its salts


(E300 - E302)


*


Aspartame (E951)


*


Carbon dioxide


*


Cider - out of condition


No limit


Cider vinegar


Limited to the quantity necessary to adjust acidity


Citric acid and its salts


(E330 - E333)


*


De-alcoholised concentrated cider (Cidrasse)


No limit but must only be produced from ingredients permitted in the making of cider


Dimethyl dicarbonate (Velcorin)


(E242)


*


Lactic acid and its salts
(E270, E325, E326)


*


Malic acids and its salts
(E296, E350a, E351b, E352a)


*


Neo-hesperidine


No limit


Nitrogen


No limit


Pear aromas (natural only)


Aromas may only be derived from pears and must retain the typical characteristics of pears. Pear aromas and their use must conform to NACM’s Code of Practice: 'Restoration Aromas - Conditions for Use'. The relevant part of the Code of Practice is available from:


NACM - National Association of Cider Makers


Pear aromas must only be used in the restoration of flavour rather than its enhancement.


Pear juice (fresh or concentrate)


Limited to 25% if used in the making of cider


Pear wine


No limit but must only contain ingredients permitted in the making of cider and perry


Perry - out of condition


No limit


Perry vinegar


Limited to the quantity necessary to adjust acidity


Saccharin (and Na, K, and Ca salts) (E954)


*


Sorbic acid and its salts
(E200, E202, E203) *


*


Sucralose (E955)


*


Sugars and sugar syrups
for example, High fructose corn syrup/high fructose syrup
Fructose
Hydrolysed starch/hydrolysed starch syrup
Glucose
Liquid sugars
Sucrose
Sugar


No limit


Sulphur dioxide and its salts
(E220 - E224, E226 - E228)


*


Salt (Sodium chloride)


*


Tartaric acid and its salts
(E334 - E336)


*


Water


No limit


* Limits set by current food legislation.


Colourings


 

Acid brilliant green BS (E142) #


#


Anthocyanin (E163) #


#


Beta-carotene (E160a) #


#


Caramel


#


(E150a, E150b, E150c, E150d) #


#


Carmoisine (E122) #


#


Cochineal (E120) #


#


Indigotine (E132) #


#


Ponceau 4R (E124) #


#


Quinoline yellow (E104) #


#


Sunset yellow (E110) #


#


Tartrazine (E102) #


#


# colourings and other substances which may impart colour may only be used to produce cider or perry in the colour range - straw/gold/golden brown.


Processing aids

These are materials used in the processing of cider and perry. There are no restrictions on the use of processing aids provided they do not change or alter the characteristics of the cider or perry. Small residual traces of these aids may remain in the final product provided they do not contribute to the colour or flavour of the cider or perry.

Examples of processing aids are:


Decolourizers


Charcoal


Enzymes


Pectinase


Filter aids


Cellulose
Kieselguhr


Fining aids


Bentonite
Gelatin
Isinglass
Tannin


Miscellaneous


Anti-foaming agents
Calcium carbonate
on-exchange resins
Lactic acid bacteria
Microbial nutrients other than urea and its derivatives
Yeast & yeast culture


In some ciders, yeasts and bacteria may be present in considerable numbers.

26. Distillation analysis: method of determining the strength of cider

This method is referred to in section 9.

If there is a dispute over strength our officer may take samples of cider which will be analysed using the following method:

  • take a representative sample and, after clearing it of sediment and gas in an approved manner, a definite quantity by measure at the temperature of 20°C is made alkaline by the addition of calcium hydroxide, and then distilled
  • make up the distillate at the temperature of 20°C with distilled water to the original measure of the quantity before distillation
  • ascertain the strength of the distillate by determining its density in air at the temperature of 20°C by means of an approved pycnometer used in an approved manner, and
  • the strength of product is the percentage of alcohol by volume in the 'Laboratory Alcohol Table' which corresponds to the density determined by this method. Where the density falls between two consecutive numbers in the table the strength will be determined by linear interpolation.

Where the result ascertained by this method is rendered inaccurate by the presence of substances other than alcohol that method shall be adjusted in such a manner as may be approved by HMRC for the purpose of producing an accurate result.

*'Laboratory Alcohol Table' means a table of which a copy, signed by the Chairman of the Commissioners and identifying it as relating to the Spirits Regulations 1991, has been deposited in the office of the Queen's Remembrancer at the Royal Courts of Justice.

27. Application by maker of cider or perry for registration

(Referred to in section 3.)

Form CP 30

28. Claim for exemption from registration by a maker of cider or perry for sale

(Referred to in section 3.)

Form CP 33

29. Review and appeal procedures

29.1 What if I disagree with any decision you make about my affairs?

When we make a decision that you can appeal against, we will tell you and offer you a review. We will explain the decision and tell you what you need to do if you disagree.

For example with:

  • the amount of an assessment
  • the issue of a civil penalty, or
  • a decision specifically connected to the relevant duty

You will usually have three options. Within 30 days you can:

  • send new information or arguments to the officer you have been dealing with
  • have your case reviewed by a different officer, or
  • have your case heard by an independent tribunal

A review will be handled by a different officer from the one who made the decision. If you prefer to have an independent tribunal hear your case, you must write directly to the Tribunals Service.

29.2 Is there a time limit to ask for a review?

Yes. If you want us to review a decision, you must write to the person who issued the decision letter, within 30 days of the date of that letter.

We will complete our review within 45 days, unless we agree another time with you.

You cannot ask the tribunal to hear your case until the 45 days (or the time we agreed with you) has expired, or we have told you the outcome.

If you are not satisfied with the review’s conclusion, you have 30 days within which to ask the tribunal to hear your case.

If we cannot complete our review within 45 days, or any time we agreed with you, we will ask you whether you are willing to agree to an extension. If you do not agree to an extension, the review is treated as concluding that the decision being reviewed is upheld.

We will write and tell you this, you then have 30 days from the date of that letter to ask the tribunal to hear your case.

29.3 What must I include in my request for review?

Your request should set out clearly the full details of your case, the reasons why you disagree with us and provide any supporting documentation. You should also state what result you expect from our review.

29.4 What if I do not want a review?

If you do not want a review, you may appeal to the independent tribunal. You need to send your appeal to the Tribunals Service within 30 days of the date on the decision letter.

29.5 Where can I get more information?

You can find further information about reviews and appeals in fact sheet HMRC1 - HM Revenue & Customs Decisions - What to do if you disagree. You can get this fact sheet on our website, go to hmrc.gov.uk or by phoning the Orderline on telephone: 0845 900 0404.

You can also find more information about how to appeal on the Tribunals Service website or by telephone: 0845 223 8080.

30. Cider and perry duty - definition of cider and perry from 1 September 2010

After 1 September 2010, compliance with amended provisions is required for cider or perry to be treated as such for duty purposes. These provisions do not replace the requirements to comply with restrictions on permitted cider and perry ingredients.

The provisions are the Alcoholic Liquor Duties (Definition of Cider) Order 2010 and these have amended the definition in the Alcoholic Liquor Duties Act 1979 so it now reads:

'1(6) 'Cider' means, subject to section 55B(1) below, cider (or perry)

(a) which is of a strength exceeding 1.2% but less than 8.5%,

(b) which is obtained from the fermentation of apple or pear juice, without the addition at any time of

      (i) any alcoholic liquor, or

      (ii) any liquor or substance which communicates colour or flavour,

other than such as the Commissioners may allow as appearing to them to be necessary to make cider (or perry),

(c) the pre-fermentation mixture for which satisfies the pre-fermentation juice requirement, and

(d) which satisfies the final product juice requirement.

For the purposes of this subsection

      (i) 'the pre-fermentation mixture' for cider (or perry) means the mixture of juice and other ingredients in which the fermentation from which the cider (or perry) is obtained takes place, as that mixture exists immediately before the fermentation process commences,

      (ii) if the cider (or perry) consists of a blend of two or more liquors constituting cider (or perry), references in this subsection to the pre-fermentation mixture are to the pre-fermentation mixtures for each of those liquors taken as a whole,

      (iii) the pre-fermentation mixture for the cider (or perry) satisfies the pre-fermentation juice requirement if the volume of apple or pear juice of a gravity of at least 1033 degrees included in the mixture is a volume not less than 35 per cent of the volume of the pre-fermentation mixture,

      (iv) the cider (or perry) satisfies the final product juice requirement if the aggregate of the volume of apple or pear juice of a gravity of at least 1033 degrees included in the pre-fermentation mixture and the volume of any such apple or pear juice added after fermentation commences is a volume not less than 35 per cent of the volume of the cider (or perry), and

      (v) the volume of any juice, the pre-fermentation mixture and the cider (or perry) is to be computed as at 20°C.'

Key features of the new definition are:

The definition will apply to liquors where fermentation of the apple or pear juice began on or after 1 September 2010.

A pre-fermentation juice requirement. At least 35% apple or pear juice must be included in any mixture from which fermentation takes place.

A final product juice requirement. A minimum of 35% apple or pear juice must be included overall in making the final product.

Juice, for the purposes of the new definition, is the natural juice extract from apples or pears, but can include juice that has been diluted with water, or juice that has been concentrated or come from the dilution of concentrated juice. No other additions are allowed to juice but other ingredients may be used to make the resulting cider provided that the minimum juice content is met or exceeded in the final product.

Such juice used both before and after fermentation begins must be of a gravity of at least 1033 degrees.

For the purposes of the pre-fermentation mix or for additions after fermentation has commenced it is acceptable to dilute a higher gravity juice, to concentrate a lower gravity juice, or to add concentrated juice or a higher gravity juice to a lower gravity juice, to achieve a juice with a gravity not less than 1033 degrees.

The definition requires for both tests that a minimum of 35% of fruit juice is used with a minimum gravity of 1033 degrees. If a higher gravity juice is used then it is acceptable to establish the volume in proportion to the 1033 minimum.

If two or more pre-fermentation mixes are blended, the pre-fermentation mixtures are taken as a whole for the purposes of establishing volumes and strengths. Similarly, if a cider is made by blending two or more ciders, the pre-fermentation mixtures for each of these ciders are taken as a whole.

Where a cider is made by blending a number of ciders, if the fermentation for any one of the ciders starts on or after 1 September 2010, then the amended definition will apply.

The legislation and definition allow for the common industry practice of fermenting low gravity juice but, should the gravity of the juice lie below 1033 degrees, this liquor does not fall within the definition of cider. It may be blended before duty becomes due with other cider to produce a final cider which meets the new juice requirements.

Mixture examples

Cider maker has two ciders that are to be mixed prior to duty becoming due. One has been produced from a minimum 35 per cent juice content with a gravity of 1031 degrees and the other has been produced from a minimum 35% juice content with a gravity of 1044 degrees. A total volume of 150 litres of mixture are required. This method also applies to mixtures for the purposes of the pre-fermentation mixture.

Example one

The mixture is made up as follows:

10 litres @ 1031 degrees gravity

140 litres @ 1044 degrees gravity

(10÷150) × 1031 = 68.7

(140÷150) × 1044 = 974.4

Total = 1043.1 degrees gravity. Mixture complies since it exceeds 1033 gravity.

Example two

The mixture is made up as follows:

140 litres @ 1031 degrees gravity

10 litres @ 1044 degrees gravity

(140÷150) × 1031 = 962.3

(10÷150) × 1044 = 69.6

Total = 1031.9 degrees gravity. Mixture does not comply since it is below 1033 gravity.

Once the above minimum gravity test has been achieved, the proportional 35% test must be carried out.

31. Glossary

Term


Description


ABV


Alcohol by volume (see alcoholic strength).


Accounting period


A calendar month, or such other period as may be authorised.


Alcoholic strength (by volume)


Ratio of the volume of ethyl alcohol contained in any liquor to the volume of liquor, including the alcohol (expressed as a percentage to one decimal place).


ALDA


The Alcoholic Liquor Duties Act 1979.


ARC


Administrative Reference Code. A unique reference that identifies the movement on EMCS.


Authorised warehousekeeper


Occupier or operator of a tax warehouse (see definition of tax warehouse).


CHIEF


Customs Handling of Import and Export Freight


Cider


Cider or perry which is:


Of a strength exceeding 1.2% ABV but less than 8.5% ABV (at a temperature of 20°C ), and obtained from fermenting apple or pear juice without at any time adding


  • any alcoholic liquor, or
  • any liquor or substance which gives colour or flavour, unless the Commissioners allow them as being necessary for the production of cider (see section 25).

In addition, from 1 September 2010, the cider definition was extended to provide that 'the pre-fermentation mixture satisfies the pre-fermentation requirement' and the cider 'satisfies the final product juice requirement' - for further details see section 30.


Customs duty


Charges on imported goods levied under the Common Customs Tariff of the European Union (EU), any other charges having equivalent effect and agricultural levy.


Duty point


The time when the duty becomes payable, whether or not payment is deferred.


Duty suspension


An arrangement, which allows goods liable to Excise duty to be produced, processed, held, received and despatched without payment of duty.


eAD


Electronic administrative document


EMCS


Excise Movement and Control System


Excise duty


The duty charged on cider under ALDA Section 62.


Excise warehouse


A place approved by HMRC under the Customs and Excise Management Act 1979 Section 92 for the storage of goods on which Excise duty is suspended.


Hectolitre


One hundred litres.


Large pack


Containers in excess of 10 litres (casks and kegs).


Made-wine


Any liquor obtained from fermentation, or by mixing any liquor or substance with the product of alcoholic fermentation, which is not wine, beer, cider or spirits.


Our officer


An officer of HMRC


Package


To put cider into tanks, casks, kegs, bottles or any other receptacles of a kind in which cider is distributed to wholesalers or retailers.


Product


A description of cider according to its brand name, package size and alcoholic strength.


Registered cider-maker


A person who makes cider for sale on any premises in the UK registered under ALDA Section 62 (2) in respect of those premises.


Registered cider premises


Any premises in respect of which a registered cider maker is registered under ALDA Section 62 (2).


Rendering sparkling


Cider or perry is rendered sparkling if:


  • it has an alcoholic strength in excess of 5.5% ABV and, as a result of any process
  • it is held in a closed bottle and has a pressure, due to carbon dioxide, at 20°C of not less than 3.0 bars above atmospheric pressure, or
  • regardless of pressure it is held in a closed bottle which has a mushroom stopper held in place by a tie or fastening.

Small pack


Containers of 10 litres or less (bottles and cans).


Spirits (anything over 22%)


Spirits of any description (other than denatured alcohol) including all liquors mixed with spirits, and all mixtures, compounds or preparations made with spirits.


Still cider


Any cider which has not been rendered sparkling (see above).


Strength


Alcoholic strength


Tariff


Integrated Tariff of the United Kingdom.


Tax Warehouse


Premises in which Excise goods may be produced, processed, held, received and despatched under duty suspension. Registered premises and Excise warehouses are tax warehouses.


Your rights and obligations

Your Charter explains what you can expect from us and what we expect from you.

Do you have any comments or suggestions?

If you have any comments or suggestions to make about this notice, please write to:

HM Revenue & Customs
Alcohol Team
3rd Floor West
Ralli Quays
3 Stanley Street
SALFORD
M60 9LA

Please note this address is not for general enquiries.

For your general enquiries please phone our Helpline on telephone: 0300 200 3700.

Putting things right

If you are unhappy with our service, please contact the person or office you have been dealing with. They will try to put things right. If you are still unhappy, they will tell you how to complain.

If you want to know more about making a complaint go to www.hmrc.gov.uk and under quick links, select Complaints and appeals.

How we use your information

HM Revenue & Customs is a Data Controller under the Data Protection Act 1998. We hold information for the purposes specified in our notification to the Information Commissioner, including the assessment and collection of tax and duties, the payment of benefits and the prevention and detection of crime, and may use this information for any of them.

We may get information about you from others, or we may give information to them. If we do, it will only be as the law permits to:

  • check the accuracy of information
  • prevent or detect crime
  • protect public funds

We may check information we receive about you with what is already in our records. This can include information provided by you, as well as by others, such as other government departments or agencies and overseas tax and customs authorities. We will not give information to anyone outside HM Revenue & Customs unless the law permits us to do so. For more information go to www.hmrc.gov.uk and look for Data Protection Act within the Search facility.

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