DNALC1050 – Introduction: Scope of this guidance

Our books of guidance are the main reference material for people in the Department. All HM Revenue and Customs’ formal procedures and work systems are outlined in these books that give managers and staff the Department’s rules and guidelines and general advice on interpreting them.

The guidance is aimed at HM Revenue and Customs staff and should not be used by businesses in calculating their taxes and duties.

This book deals with the manufacture, distribution and use of denatured alcohol. It highlights those areas where legal and policy requirements must be followed and offers guidance to assist officers in making their own decisions on a broad range of licensing, administration and control matters.

It does not cover subjects common to all regimes, i.e. systems based control, investigation of offences, recovery of debt etc., as these subjects are covered elsewhere