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Contents

Official guidance

Spirits Production Manual

SPIR4000 · Technical guidance

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SPIR4010 · Why do we need a spirits regime?
SPIR4020 · What are spirits?
SPIR4030 · How are spirits produced?
SPIR4040 · Can anyone produce spirits?
SPIR4050 · Can you explain in greater detail how spirits are produced from cereals and fruits?
SPIR4060 · Stages of production: Materials
SPIR4070 · Stages of production: Mashing
SPIR4080 · Stages of production: Fermentation
SPIR4090 · Stages of production: Distillation
SPIR4100 · Stages of production: Pot Still Distillation
SPIR4110 · Stages of production: Continuous Distillation
SPIR4120 · Can you explain how industrial ethanol is produced?
SPIR4130 · How are the spirits accounted for and warehoused?
SPIR4140 · What are the distillers' responsibilities under this regime?
SPIR4150 · What sort of records do distillers keep?
SPIR4160 · Can a distiller dispose of fusel oils without paying excise duty?
SPIR4170 · Can a distiller receive feedstock from other excise traders?
SPIR4180 · What happens if a distiller ceases to manufacture spirits?
SPIR4190 · What is the significance of the terms
SPIR4200 · Is a distiller's licence required if a trader produces spirits as a by-product of a manufacturing process?
SPIR4210 · How does the Whisky Export Refund Scheme work?
SPIR4220 · Can computerised versions of the Practical Alcohol Tables etc be used?
SPIR4230 · Can a trader manufacture spirits in a still which has a capacity of less than 18 hectolitres?
SPIR4240 · What classification are spirits-based alcoholic carbonates ('Alcopops')?
SPIR4250 · But that's 'other fermented products' - what does that have to do with spirits?
SPIR4260 · Processing of quarterly returns
SPIR4270 · Mashing and Fermentation Diagram
SPIR4280 · Pot Still Distillation diagram
SPIR4290 · Coffey Patent Still Distillation diagram
SPIR4300 · Exports by Small Producers

Technical guidance: contents
Technical guidance: Mashing and Fermentation Diagram

SPIR4270 | Technical guidance: Mashing and Fermentation Diagram

From HM Revenue & Customs · Spirits Production Manual

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