Registering with HMRC...

Get advice on making beer from raw ingredients (malt, hops, water and yeast)
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Horatio
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Re: Registering with HMRC...

Post by Horatio » Thu Sep 05, 2013 9:54 am

critch wrote:"well done, good effort" as my mate ted says =D>

quite a few of us are already pro or are now going that way!
Cheers Critch. I have always looked closely at posts by pro brewers such as you for information and inspiration! We are only playing with it at the moment and will supplying a few outlets with bottles and another few with casks. If it goes down well then we will look to expand. Fortunately we are in a position where we don't have to rely on it for a living but still have the time to do it! :D
If I had all the money I'd spent on brewing... I'd spend it on brewing!

micmacmoc

Re: Registering with HMRC...

Post by micmacmoc » Thu Sep 05, 2013 12:08 pm

I find myself in a similar position! My wife has a shop in the village and is going for an alcohol license this winter. I would very much like to sell small quantities of my ale there, so am considering clearing my (large) garage and making it a suitable brewhouse rather than the ramshackle assortment of buckets, spiders and ashtrays!
I take heart from your post and hope things will go as well for us.
Best of luck to you!

alikocho

Re: Registering with HMRC...

Post by alikocho » Thu Sep 05, 2013 12:18 pm

Blackjack wrote:
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,
This is a non issue. Constructive Removal allows you to pay duty early if you want, even without removal from premises.

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Horatio
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Re: Registering with HMRC...

Post by Horatio » Thu Sep 05, 2013 12:42 pm

alikocho wrote:
Blackjack wrote:
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,
This is a non issue. Constructive Removal allows you to pay duty early if you want, even without removal from premises.
Yes very true. You can pay duty on beer as soon as it is produced and in a fit state for consumption. I don't think HMRC will have any problem taking my money! :lol:
If I had all the money I'd spent on brewing... I'd spend it on brewing!

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floydmeddler
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Re: Registering with HMRC...

Post by floydmeddler » Thu Sep 05, 2013 5:46 pm

All the best with it Horatio!

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Dennis King
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Re: Registering with HMRC...

Post by Dennis King » Thu Sep 05, 2013 8:23 pm

When your up and running let me know where it's on sale, like to support local enterprise.

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Horatio
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Re: Registering with HMRC...

Post by Horatio » Thu Sep 05, 2013 8:27 pm

Dennis King wrote:When your up and running let me know where it's on sale, like to support local enterprise.
Will do Dennis. Hopefully be on sale by the end of the year at the latest. :D
If I had all the money I'd spent on brewing... I'd spend it on brewing!

andyCo

Re: Registering with HMRC...

Post by andyCo » Thu Sep 05, 2013 8:34 pm

Dennis King wrote:When your up and running let me know where it's on sale, like to support local enterprise.
+1 from also mate.

There's a ale shop in Billericay thats sells local and not to far away craft ales, been for a visit , bit pricy but had a good selection of beers :D

Andy

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Horatio
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Re: Registering with HMRC...

Post by Horatio » Thu Sep 05, 2013 8:35 pm

andyCo wrote:
Dennis King wrote:When your up and running let me know where it's on sale, like to support local enterprise.
+1 from also mate.

There's a ale shop in Billericay thats sells local and not to far away craft ales, been for a visit , bit pricy but had a good selection of beers :D

Andy
Nice one, cheers for the tip. I'll check them out. :D
If I had all the money I'd spent on brewing... I'd spend it on brewing!

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Re: Registering with HMRC...

Post by jmc » Thu Sep 05, 2013 8:36 pm

micmacmoc wrote:I find myself in a similar position! My wife has a shop in the village and is going for an alcohol license this winter. I would very much like to sell small quantities of my ale there, so am considering clearing my (large) garage and making it a suitable brewhouse rather than the ramshackle assortment of buckets, spiders and ashtrays!
I take heart from your post and hope things will go as well for us.
Best of luck to you!
If you're going fully commercial it makes sense to have the whole house & outbuildings covered. Much simpler.

However if you just are selling the odd barrel / bottle, my concern would be that ALL beer produced on registered premises would have to have duty payable. Including that produced for your own consumption.

I'd love to have a outbuilding, register that and brew/ store in there all 'commercial' beer I could sell.
I could then also brew for my own consumption (tax-free) from my (unregistered) garage / house.

Please contradict me if I'm wrong and don't understand the rules properly, which is quite possible.

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Horatio
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Re: Registering with HMRC...

Post by Horatio » Thu Sep 05, 2013 8:51 pm

jmc wrote:
micmacmoc wrote:I find myself in a similar position! My wife has a shop in the village and is going for an alcohol license this winter. I would very much like to sell small quantities of my ale there, so am considering clearing my (large) garage and making it a suitable brewhouse rather than the ramshackle assortment of buckets, spiders and ashtrays!
I take heart from your post and hope things will go as well for us.
Best of luck to you!
If you're going fully commercial it makes sense to have the whole house & outbuildings covered. Much simpler.

However if you just are selling the odd barrel / bottle, my concern would be that ALL beer produced on registered premises would have to have duty payable. Including that produced for your own consumption.

I'd love to have a outbuilding, register that and brew/ store in there all 'commercial' beer I could sell.
I could then also brew for my own consumption (tax-free) from my (unregistered) garage / house.

Please contradict me if I'm wrong and don't understand the rules properly, which is quite possible.
That's what I am hoping for. I have only registered the outbuilding but am not sure if they will see it as any beer produced at my address? The way I understood it is that the plan you send is the area that is registered? But to be honest I'm not a big drinker so the 20p or so duty on a bottle of my own ale is not going to break the bank should I have to drink my commercial brews and not "home brew" any more.
:D
If I had all the money I'd spent on brewing... I'd spend it on brewing!

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Re: Registering with HMRC...

Post by GrowlingDogBeer » Thu Sep 05, 2013 9:35 pm

Horatio wrote:
andyCo wrote:
Dennis King wrote:When your up and running let me know where it's on sale, like to support local enterprise.
+1 from also mate.

There's a ale shop in Billericay thats sells local and not to far away craft ales, been for a visit , bit pricy but had a good selection of beers :D

Andy
Nice one, cheers for the tip. I'll check them out. :D
There's a couple of other local outlets as well, there is one in Hockley, something to do with Venn's beers, also Calcott Hall farm shop in Brentwood sell local ales.

The Billericay place is a bit pricey, but they do have an excellent selection and they should be having there 4 bbl brewery installed at end of October.

darkonnis

Re: Registering with HMRC...

Post by darkonnis » Fri Sep 06, 2013 10:23 pm

jmc wrote: However if you just are selling the odd barrel / bottle, my concern would be that ALL beer produced on registered premises would have to have duty payable. Including that produced for your own consumption.

I'd love to have a outbuilding, register that and brew/ store in there all 'commercial' beer I could sell.
I could then also brew for my own consumption (tax-free) from my (unregistered) garage / house.

Please contradict me if I'm wrong and don't understand the rules properly, which is quite possible.
Well, there are a few points for this. First off its very much an honesty system with how much you produce and HMRC do have much bigger fish to fry. But more importantly, you do not pay duty on beer which you write off for testings and development, only that which is produced for sale or consumption by people other than brewery staff away from the brewing premises (so you're staff shouldnt really take beer home as then it isnt really testing :lol: ). I'm not registered myself but this is my understanding of it. Otherwise the R&D that goes in would bankrupt most micros almost immediately as duty is very cashflow intensive.

alikocho

Re: Registering with HMRC...

Post by alikocho » Wed Sep 11, 2013 7:55 am

You Do pay on experimental beers, unless you have registered your premises as being for the purposes of research (and then it cannot be sold or consumed). This covers labs.

Otherwise you pay duty on all beer that crosses the duty point, which includes consumption.

What you dont pay on is destroyed beer.

R&D then by Micros tends to be small pilot batches or experimental beers in the marketplace to make it affordable.

alikocho

Re: Registering with HMRC...

Post by alikocho » Wed Sep 11, 2013 7:56 am

And you pay duty on beer consumed by brewery staff, even on the premises.....

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