Before you start

Check if you need to apply for an alcoholic products producer approval (APPA).

When you should apply

You should apply at least 45 working days before you intend to start production. It might take us longer than this to process your application if:

• it’s more complex
• we need to ask you for more information

What you’ll need

To apply, you’ll need to tell us:

• your name and contact details
• the details of anyone who is, or will be, connected to your businessbusiness, including their APPA ID
• the addresses of your premises, and a correspondence address, if this is different
• your current business status — for example, whether you operate as a sole trader, in a partnership, or as a limited company
• your Unique Taxpayer Reference (UTR)
• the categories of alcoholic products you’ll produce on the premises
• the date that you’llyou intend to start production
• the categories of any alcoholic products you plan to import or export
• details of any alcoholic products you send to, or receive from, other approved businesses or excise warehouseswarehouses, including the approval numbers assigned to that approved person or excise warehouse

If an officer or employee makes the application on behalf of your business, they’ll need to provide their name, position in the business and contact details.

You’ll need to give us an estimate of how much alcohol you’ll produce in the currentcalendar year.year that you apply. You must make a note in your business records of how you’ve made this estimate.

You’ll also need to give us a plan of your premises. This must show the position and description of all the equipment you’ll use to produce and store alcoholic products. The plan must:

• be A4 sized or smaller
• be in black and white
• have duty suspended areas shaded
• have fire exits clearly marked in red

Once you’ve applied

We’ll checkconsider your application and run background checks. This may include:

• making sure the information you’ve provided is complete and accurate
• making sure you’ve complied with your tax obligations
• contacting other government departments and agencies
• contacting credit reference agencies
• a criminal records check
• a Companies House check

We may also visit your premises to look at your trading activities. During the visit, we’ll ask for details about your:

• suppliers
• customers
• business plan
• accounting and stock control systems
• premises
• financial viability

Withdrawing your application

If you will no longer need an alcoholic products producer approval (APPA),, you must contact us in writing to withdraw your application by:

• email: nru.alcohol@hmrc.gov.uk
• post, to the address at excise and gambling duties enquiries

If we approve your application

If we approve your application, we’ll give you your 15-digit alcoholic products producer approval (APPA) ID. YouAs cansoon useas youryou APPAget IDthis, toyou should getenrol accessonto to the Manage your Alcohol Duty online service.

If we refuse your application

If we find out that the information you’ve provided is incorrect or incomplete, we can refuse your application. If you’ve deliberately misled us, you may have to pay a penalty. If we refuse your application, we’ll write to you to explain why.

If we refuse your application, you can:

• ask us to review our decision
• appeal to an independent tribunal

Making changes to your approvalAPPA

Once you’re approved, you must notify us within 14 calendar days of any changes to your alcoholicproduction. products producer approval (APPA). For example, if you intend to:

• produce a new category of alcoholic product
• use a new premises to produce alcoholic products
• stop production

Read more detailed information about changes in section 4 of the alcoholic products technical guide.

You can notify us of any changes:

• by email, at: nru.alcohol@hmrc.gov.uk
• in writing, using the address at Exciseexcise and gambling duties enquiries

Read more about making changes to your APPA in section 4 of the alcoholic products technical guide.

If we change or revoke your approval

You must follow the conditions set out in alcoholic products technical guide. If you do not, we can change the conditions of your approval or revoke it at any time.

If we change or revoke your approval, you can:

• ask us to review our decision
• appeal to an independent tribunal

If

Apply we refuse your application

IfTo weapply findonline, outyou’ll thatneed thea informationGovernment you’veGateway providedUser isID incorrectand orpassword.

incomplete,Apply wenow can refuse your application.

If you’ve deliberately misled us, you maycannot haveapply toonline

Contact payexcise aand penalty.gambling Ifduties weenquiries in refusewriting your application, we’ll write to youask tofor explaina why.

Ifpaper weform, refuseif your application, you can:you:

• askobject us to reviewusing ourcomputers decisionon religious grounds
• appealcannot touse ancomputers independentbecause tribunal

Applyof online

Toyour applyage, online,a you’lldisability needor anbecause organisationyou Governmentdo Gatewaynot Userhave IDinternet andaccess password.

where Applyyou now

Get more information

ForRead moresection detailed4 informationof about alcoholic products producer approval, read the alcoholic products technical guide. to learn more about:

• the approval process
• making changes to your APPA