AIR5250 | Alcoholic Ingredients Relief: Control - good practice: credibility checks

From HM Revenue & Customs · Alcoholic Ingredients Relief

(This content has been withheld because of exemptions in the Freedom of Information Act 2000)

(This content has been withheld because of exemptions in the Freedom of Information Act 2000)
(This content has been withheld because of exemptions in the Freedom of Information Act 2000)
(This content has been withheld because of exemptions in the Freedom of Information Act 2000)
(This content has been withheld because of exemptions in the Freedom of Information Act 2000)
(This content has been withheld because of exemptions in the Freedom of Information Act 2000)
(This content has been withheld because of exemptions in the Freedom of Information Act 2000)
(This content has been withheld because of exemptions in the Freedom of Information Act 2000) (This content has been withheld because of exemptions in the Freedom of Information Act 2000)

(This content has been withheld because of exemptions in the Freedom of Information Act 2000) Even if they are not producers or manufacturers, claimants must be able to provide evidence to a high levle of assurance that the alcohol for which the claim is made has been incorporated in an eligible article. This evidence must be comparable with that required from a producer or manufacturer. They must also be able to prove that no other claim has been made by anyone else in the alcohol supply chain, including the final manufacturer. Examination of all paperwork in assuring a complete audit trail from duty payment to manufacture and sale of the final product will be essential.

Returns and reports.

(This content has been withheld because of exemptions in the Freedom of Information Act 2000)