If you are starting up a brewery or distilling business, an essential requirement is to register that business within 14 days of you starting your enterprise. You can do this here
Distillers License
To produce Spirits in the UK by distilling alcoholic liquids or by any other process, such as cracking ethylene gas, you’ll need:
- a distiller’s licence
- approval for your plant and process
- to account for and pay Spirits Duty to HM Revenue and Customs (HMRC)
As well as a Distiller’s licence, you should apply to the National Registration Unit for approval of the plant and processes you intend to use in the manufacturing process.
Apply for a distiller's licence
Compounders License
It is no longer a requirement to hold a licence to rectify or compound duty paid spirits. If, as a result of rectifying or compounding duty paid spirits, there is an increase in the amount of duty that would have been payable had the process been carried out before the duty point, the operation must take place in an excise warehouse. Anyone rectifying or compounding duty suspended spirits must do so in a warehouse with appropriate approvals.
You can find more info here
HMRC Beer
If you intend to brew, pack or hold beer in duty suspension, you must register for Beer Duty
Register as a brewer, packager and holder of beer
Wine
If you intend to produce wine or made-wine for sale, or if you're a commercial grower, you require a a licence.
Apply for a licence to produce wine or made-wine
Cider
If you intend to produce Cider, you must register as a maker of cider or perry for sale.
Register as a cider or perry maker
UK Trade Tariff
Excise Duty is chargeable and any Customs Duty that may be due. These goods may be either UK origin, received following an intra EU movement or imported from outside the EU.
Different rates can apply to varying sub-categories of goods. In addition to the commodity description and code number, each excisable item has allocated a tax type code number (for example, 451 for spirits). These identify the type and rate of Excise Duty payable.
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