Apply for an alcoholic products producer approval (APPA)

Before you start

Check if you need to apply for an 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 business, 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 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 warehouses, 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 calendar 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 consider 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 APPA, you must contactemail usor inwrite writingto HMRC to withdraw your application by:application.

• 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 APPA ID. As soon as you get this, you should enrol onto 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 APPA

Once you’re approved, you must notify us of any changes to your production. For example, if you intend to:

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

You can notify us of any changes:

• changes by email,emailing at:or nru.alcohol@hmrc.gov.uk
• inwriting writing,to usingHMRC theto addresswithdraw atyour excise and gambling duties enquiries

application.

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

Apply online

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Apply now

If you cannot apply online

Contact excise and gambling duties enquiriesHMRC in writing to ask for a paper form, if you:

• object to using computers on religious grounds
• cannot use computers because of your age, a disability or because you do not have internet access where you live

Get more information

Read section 4 of the alcoholic products technical guide to learn more about:

• the approval process
• making changes to your APPA