Registering with HMRC...

[Horatio]

Hi all,
Not sure if this is the correct forum to ask this but...

I am filling in the forms to register with HMRC as we are taking the plunge and going commercial! They ask for a plan of all premises to be included in the application? Now we are brewing very small scale in an out building so does anybody know if we just need to submit a floor plan of the brewery or the whole house? I have phoned the HMRC help line but the guy just read back to me the section from the 226 notice and knew no more!

All help greatly appreciated.

[Dennis King]

Are planning to sell locally

[Horatio]

Yes we are. I run an artisan bakery from home and supply a shop and a restaurant with bread. They also want to stock/sell our beers long with the local working mans club. We have all the other parts in place so just need to register with HMRC now. It's been a long but reasonably easy process this far.

[far9410]

I don't know the correct answer, but I have has some experience with hmrc, and they don't either! So I would submit minimal plans and let em ride with it

[Martin G]

Bear in mind that you will need to register the places you store as well as brew. I did the whole house for simplicity and so I have options and it means that the duty point is very clear ie. removed from property or constructive.

[Horatio]

I don't know the correct answer, but I have has some experience with hmrc, and they don't either!

you're not wrong there!

Bear in mind that you will need to register the places you store as well as brew. I did the whole house for simplicity and so I have options and it means that the duty point is very clear ie. removed from property or constructive.

Good point! I shall do the house and outbuildings too then.

Many thanks.

[sbond10]

Well just a thought and this is me thinking out loud- they'll probs want both so they visit they know if your trying to hide something. Because dont they do surprise visits if they have reason too ?.
And if you go the whole hog then it's better than it being rejected or delayed

[Blackjack]

I have registered previously on a personal basis at my home location, which is a smallholding with outbuildings, and recently deregistered and got a visit from two HMRC officers, to discuss reregistration for a much larger commercial brewery in one of our outbuildings later this year. (They can't transfer a registration from one legal entity to another it has to be deregister/register)

They were perfectly nice and friendly, no they didn't want to check any records or paperwork, and no they weren't experts and were asking me about stuff they should know!

They were quite happy to see any single building or group of buildings and yards as the registered premises. Register exactly what you want and it certainly appears that they won't go ape if you happen to store beer 3ft the wrong side of the line.

However it is a very good idea not to register absolutely all of your location. It could be very convenient at some time in the future to have a storage area outside the registered brewery. So that you can crystallise duty by moving it over the line. eg. prior to any budget tax rise,

[Horatio]

However it is a very good idea not to register absolutely all of your location. It could be very convenient at some time in the future to have a storage area outside the registered brewery. So that you can crystallise duty by moving it over the line. eg. prior to any budget tax rise,

I like that idea! Many thanks.
I might just go with the out building. I can't see us storing anything in the house as with four kids space isn't really available, hence the brewery is in the outbuilding. But should I need to move something over the line I have the option.

[Horatio]

Just spoken to the NRU and my registration has been authorised? My paperwork is in the post an all couldn't have been easier... Now just got to get to grips with the record keeping and returns!

[seymour]

That's cool, best of luck in your business!

[Horatio]

That's cool, best of luck in your business!

Thanks Seymour. You never know, one day we may even make a living from it!

[andyCo]

You never know, one day we may even make a living from it!

Good luck mate , hope all goes well

Andy

[Horatio]

Many thanks Andy!

[critch]

"well done, good effort" as my mate ted says

quite a few of us are already pro or are now going that way!