But all that only applies if you make/use or intend to make/use more than 2500l
it says if under need to send form in they send back, you have to keep records for 6 years
What will small producers have to do?
All registered producers are being sent a return as usual for the month of June. Those we think likely to be below the production threshold over the next 12 months are receiving a letter with this return. The letter asks them to declare whether they expect to produce more or less than 2,500 litres in the coming year. They should complete the declaration at the foot of the letter and send it back along with their completed return by the due date.
Those who declare that they expect to produce less will be deregistered and will not receive any further returns. We will refer to producers operating below the threshold as “exempt” producers. They must, however, contact us to enter their premises if they subsequently exceed 2,500 litres in a 12 month period, or if, at any time, they expect to exceed this amount within the next 12 months. Exempt producers are also required to keep simple production records (date of production and quantity produced, in litres) on an ongoing basis, and retain these for six years. Production levels should be checked at the end of each month. If they find that they need to enter their premises, they should contact the HMRC National Advice Service on 0845 010 9000.
Those who declare that they expect to produce more than 2,500 litres over the next 12 months will remain registered and will receive quarterly returns, the first one being for the quarter 1 July to 30 September 2007.
Subsequent quarterly returns will be issued for the periods 1 October to 31 December; 1 January to 31 March and 1 April to 30 June. Returns will be issued and should be received in the last month of the quarter (September, December, March and June) for completion and payment by the due dates, which will be no later than the fifteenth day (or the last business day before the fifteenth day) of October, January, April and July.
Queries should be directed to the National Advice Service (NAS) on 0845 010 9000, quoting the number of this Brief.