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Alcohol content - duty payment guidelines


The aim of these guidelines is to provide consistent advice to brewers and packers about what controls and records are required in order to comply fully with Regulations and HM Revenue & Customs [HMRC] requirements. The Guidelines are also underpinned by two fundamental principles that signatories are committed to, providing full transparency to customers regarding the approach taken by brewers in calculating ABV for duty payment and how this is communicated.


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