SPIR4260 - Technical guidance:
Processing of quarterly returns
Processing of quarterly returns
(referred to in Section
SPIR4140)
Action taken by Glasgow Processing Centre
- On receipt of the return ensure that:
- the distiller’s details are
correct;
- the 5-digit identifying number is
correctly entered;
- the return relates only to one class of
spirits (if a distiller produces more than one class of spirits a
separate return is required); and
- the correct date (“Quarter
ended”) has been entered.
- Ensure that:
- the spirits account is entered in litres
of alcohol; and
- the declaration is complete and
correct.
- Complete the “Official Use Box”.
- A credibility check of the data should be carried out by
reference to previous W21s and/or returns submitted by other
distillers to check that the spirit yield is reasonable.
