Updated Cider production notice
HMRC have updated Notice 162 entitled ‘Cider Production’. The notice cancels and replaces the previous version published only two months ago in August 2010.
The changes to the notice mainly relate to the change in the definition of cider which took effect on 1 September 2010. The new definition includes the minimum amount of juice content (35%) and strength of apple and pear juice necessary for a drink to be classed as cider (including perry and pear cider). The changes apply to liquors where fermentation of the apple or pear juice began on or after 1 September 2010.
The notice also includes updates relating to the method of duty calculation, penalties, the electronic movements computerised system (EMCS) and the review and appeal procedures.
Some of our readers may be interested to know that the notice does not apply to home brewers who make cider solely for their own personal consumption.