51²è¹Ý

51²è¹Ý

We use some essential cookies to make this website work.

We’d like to set additional cookies to understand how you use 51²è¹Ý, remember your settings and improve government services.

We also use cookies set by other sites to help us deliver content from their services.

You have accepted additional cookies. You can change your cookie settings at any time.

You have rejected additional cookies. You can change your cookie settings at any time.

View cookies
Skip to main content
51²è¹Ý

Navigation menu

Menu
Search 51²è¹Ý

Services and information

  • 51²è¹Ý
  • Births, death, marriages and care
  • Business and self-employed
  • Childcare and parenting
  • Citizenship and living in the UK
  • Crime, justice and the law
  • Disabled people
  • Driving and transport
  • Education and learning
  • Employing people
  • Environment and countryside
  • Housing and local services
  • Money and tax
  • Passports, travel and living abroad
  • Visas and immigration
  • Working, jobs and pensions

Government activity

  • Departments

    Departments, agencies and public bodies

  • News

    News stories, speeches, letters and notices

  • Guidance and regulation

    Detailed guidance, regulations and rules

  • Research and statistics

    Reports, analysis and official statistics

  • Policy papers and consultations

    Consultations and strategy

  • Transparency

    Data, Freedom of Information releases and corporate reports

Search

Beta This part of 51²è¹Ý is being rebuilt – find out what beta means

  1. Home
HMRC internal manual

Spirits Production Manual

From:
HM Revenue & Customs
Published
10 April 2016
Updated:
23 February 2024 - See all updates
  1. Back to contents
  2. SPIR70000

SPIR7000 - Small Producer Relief: contents

  1. SPIR7010
    Introduction and law
  2. SPIR7020
    Eligibility for reduced rates
  3. SPIR7030
    Calculation of reduced rates
  4. SPIR7040
    Group Premises
  5. SPIR7050
    Mergers and Demergers
  6. SPIR7060
    Imports
  7. SPIR7070
    Duty suspended movements within the UK

Is this page useful?

  • Maybe
Thank you for your feedback

Help us improve 51²è¹Ý

Don’t include personal or financial information like your National Insurance number or credit card details.

Help us improve 51²è¹Ý

To help us improve 51²è¹Ý, we’d like to know more about your visit today. .

Services and information

  • 51²è¹Ý
  • Births, death, marriages and care
  • Business and self-employed
  • Childcare and parenting
  • Citizenship and living in the UK
  • Crime, justice and the law
  • Disabled people
  • Driving and transport
  • Education and learning
  • Employing people
  • Environment and countryside
  • Housing and local services
  • Money and tax
  • Passports, travel and living abroad
  • Visas and immigration
  • Working, jobs and pensions

Government activity

  • Departments
  • News
  • Guidance and regulation
  • Research and statistics
  • Policy papers and consultations
  • Transparency
  • How government works
  • Get involved

Support links

  • Help
  • Privacy
  • Cookies
  • Accessibility statement
  • Contact
  • Terms and conditions
  • Rhestr o Wasanaethau Cymraeg
  • Government Digital Service
All content is 51²è¹Ý , except where otherwise stated