HMRC Excise Notice 226: Beer Duty

[DeGarre]

I am putting together a set of records to be maintained in spreadsheets, EX46 duty payments, etc. Apparently HMRC #226 contains everything. Chapter 14 Records goes on to say

" 14.2 What type of records must I keep
You have to keep a record of
-production
-stock
-handling
-buying
-selling
-importation, and
-exportation of beer
....
"

Just wondering if stock means the stock of beer, or ingredients like malt, yeast etc?

Should I go into the fine details and record say 25 kilos this malt comes in, maltster, seller, BBE, batch, then with each brew how much of the malt was used, and keep a running record?

I am already recording cask numbers of racked beers, then to whom the cask was sold and when returned ie stock of beer. So how about stock of malt, yeast, hops?

[asd]

I think it could only be a good thing if you do that, but only the malt will interest the excise people.

You don't need to keep track of hops and yeast for excise reasons.

I'd be very interested in your spreadsheets - this is one area that worries me in my brewery. I could pull all the data from invoices, sales, etc., but would be happier if it were all in one place.

[DeGarre]

Thanks asd, at least I can now stop maintaining yeast records...I myself inherited the spreadsheets and am now just maintaining them and perhaps amalgamating in order to minimise the time used.

For malts, two worksheets per malt
-received: date, supplier, supplier ref, maltster, batch, BBE, kg
-used: date, gyle, supplier, supplier ref, malster, batch, BBE, kg

Racking record: date, gyle, beer name, cask number, customer, date sold, date empty collected, comments (so multiple rows on this depending on how many casks)

Brewing record: date brewed, gyle, name, target abv, OG, FG, ABV, volume into FV

Brewday sheet: recipe, amounts, hops, yeast, timing of things, basically just things to remember and note down on the brewday, tracking of gravity each day, when mash started etc etc

Work in progress....

[critch]

you have to record everything......

I have to keep invoices, dispatch notes, malt analysis sheets.the grain, hop, yeast, process aids batch numbers have to get recorded on a brew sheet now, when the salsa regs come in youll be obliged to do this, if your selling beer

not to mention where the product goes to. there now has to be clear and legible paper trails for everything

theres a new legislation coming in at the end of the month too I haven't even started to do the pish for that yet!

the glamorous world of pro brewing

[WallyBrew]

you have to record everything......

I have to keep invoices, dispatch notes, malt analysis sheets.the grain, hop, yeast, process aids batch numbers have to get recorded on a brew sheet now, when the salsa regs come in youll be obliged to do this, if your selling beer

not to mention where the product goes to. there now has to be clear and legible paper trails for everything

theres a new legislation coming in at the end of the month too I haven't even started to do the pish for that yet!

the glamorous world of pro brewing

This is the world of pen-pushers, litigation and just generally jobs for the boys. I am so pleased to be retired and away from all this ******* (insert word/s)

From the SALSA regs…
5.2 Beer Alcohol by Volume (ABV) analysis shall be conducted to meet HMRC requirements. The analytical laboratory shall be certified to ISO 17025.

So the lab just has to be certified to ISO 17025 doesn't need to know how to do the analysis so you could send it to a concrete testing lab certified to ISO 17025 who have no knowledge of what they are doing with respect to that particular analysis and they can do this for you because a bunch of suits say so. This probably has the backing of UKAS that QuANGO that just gets in every ones way and is not answerable to anyone about what they decide.

Just so you can find out that you will be limited and maybe have to find a new lab go here:

http://www.ukas.org/testing/singlesearch.asp

put alcohol % in the product or test type box

on the next page the food etc button should be highlighted and it should mention beverages - click search

did you spot Brewlabs?
did you spot Murphy

welcome to the world of someone deciding who lives and who dies and lets stop the small guy getting bigger.

This will eventually cause many small breweries to give up or merge to become one big conglomerate.

This is not the way forward.

If there is something worth rebelling against it is the enormous amount of crap that comes down from these unelected bodies.

[DeGarre]

critch, what is a process aid?

Do I need to keep track of Protofloc tablets coming in and then into a kettle, a running sum of them in a cupboard? Do I need to keep track of litres of CaskClean coming in and going into casks to wash them so the litres inside a canister is always accounted for?

[london_lhr]

welcome to the world of someone deciding who lives and who dies and lets stop the small guy getting bigger.

It is simply a question of mind over matter.
They don't mind and we don't matter.......

[DeGarre]

Nobody can keep track of hops, if they do there must be a lot of fudging the numbers. Keeping track of malt and yeast is relatively simple, but hops...a line must be drawn somewhere.

[Horatio]

Nobody can keep track of hops, if they do there must be a lot of fudging the numbers. Keeping track of malt and yeast is relatively simple, but hops...a line must be drawn somewhere.

I keep track of hops! I record each hop as it comes in (variety and weight) and how much goes into each gyle. No number fudging involved at all as each gyle has a given weight of hops in it so its easy to keep track.

[Piscator]

critch, what is a process aid?

Processing aids do not form part of the finished product.

Cheers
Steve

[critch]

critch, what is a process aid?

Do I need to keep track of Protofloc tablets coming in and then into a kettle, a running sum of them in a cupboard? Do I need to keep track of litres of CaskClean coming in and going into casks to wash them so the litres inside a canister is always accounted for?

don't worry about it yet, I only have to because of the breweries organic status, but you should keep batch number tracking on everything that goes into the beer, for product recalls and covering your own back if nothing else

I have to keep track of whats gone into all our ales. To the gram.

[Patterd Ale]

What fun SALSA is! We are going to end up with ridiculous signage for everything by the look of things. Taken me days preparing the documentation.

[alix101]

Having recently been visited by HMRC Critch is correct. ...you need a record of everything they even asked for puchase invoices for equipment.
I didn't have my beer anylised by an independent which I didn't realise was a must but this also needs doing.
The new regulations that have been touched on regarding the storage of beer come into play in January, and due diligence is to follow meaning you also need to show you have researched suppliers and customers alike ....its getting ridiculous.

[DeGarre]

What's SALSA? We just figured out recently what AWRS was, LOL!

Today I don't care, our Cascade Carousel is selling at Hopstop in Oxted, just next to Dave's Pilgrim Brewery's Progress.

Job's done, can only go downhill from here.