Updated PN 226  explains the effects of the law and regulations covering the production,
storage and accounting for duty on beer.

1.2 What's changed?

The notice has been updated to inform you of a new section on yeast slurry and the
record keeping requirements - see section 32.
Reference to 'black beer' in the notice has been removed following the abolition of
the excise duty exemption for this product (with effect from 1 April 2013).
This notice and others mentioned are available on our website at Catalogue of

The effects of the law and regulations covering the handling of beer in Excise
warehouses are explained in Notice 196 Excise goods: Authorisation of warehouse
keepers, approval of premises and registration of owners and Notice 197 Excise
goods: receipt into and removal from an excise warehouse of excise goods.

1.3 Who should read this notice?
It is primarily intended for:
(a) commercial brewers
(b) packagers of beer, and
(c) importers and exporters of beer

Link to HMRC Beer PN 226


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