Form

Claim for exemption from registration for Cider Duty (CP33)

Claim exemption from registration if you make, or expect to make, less than 7,000 litres of cider or perry to sell in a rolling 12-month period.

• From: HM Revenue & Customs
• Published: 4 April 2014
• Last updated: 2 April 2019 — See all updates

Documents

Claim online (sign in using Government Gateway)

Ref: CP33

http://www.tax.service.gov.uk/digital-forms/form/claim-for-exemption-from-registration-by-a-maker-of-cider-or-perry-for-sale/draft/guide

Claim by post

Ref: CP33

https://public-online.hmrc.gov.uk/lc/content/xfaforms/profiles/forms.html?contentRoot=repository:///Applications/Excise/1.0/CP33&template=CP33.xdp

Details

Claim an exemption from registration

You can apply for an exemption from registration if you make, or expect to make, less than 7,000 litres of cider in a rolling 12-month period.

If you make more than 7,000 litres in a year you must register within 30 days of passing the limit.

You can either:

• use the online service
• fill in form on-screen, print and post to HMRC

To use the online service, you need a Government Gateway user ID and password. If you do not have a user ID you can create one when you use the service.

You’ll get a unique reference number when you submit the form online that you can use to track the progress of the form online.

If you intend to make flavoured cider, please read paragraph 5.5 of Excise Notice 162: cider production.

To fill in the form you’ll need:

• details of any directors or partners, including their:
  • address
  • date of birth
  • contact telephone number
• your Company Registration Number, if you have one (you can find this on the company’s certificate of incorporation)
• date of incorporation, if you have one
• your VAT registration number, if you have one

You may need to give HMRC extra information to support your application.

Check the Register for Cider Duty guidance before you claim exemption.

Email HMRC to ask for this form in Welsh (Cymraeg).

Before you start using the print and post form

If you’re using an older browser, for example, Internet Explorer 8, you’ll need to update it or use a different browser. Find out more about browsers.

You’ll need to fill in the form fully before you can print it. You cannot save a partly completed form so gather all your information together before you start to fill it in.

Related forms and guidance

Register for Cider Duty
Find out if you need to register for Cider Duty, how to register, and what you need to do once you’re registered.

Register as a cider or perry maker (CP30)
Register as a maker of cider or perry for sale, if you’re a limited company or other corporate body. Use the online service or postal form CP30.

Published 4 April 2014
Last updated 2 April 2019 + show all updates

1. 2 April 2019

   This page has been updated to provide the company name (when the legal entity is a limited company) and a trading name (if different to name of cider or perry maker), and that all directors and partners details must be shown.

2. 16 June 2016

   Details about additional information required to support an application to register have been added to the page.

3. 31 May 2016

   An online form is now available.

4. 4 April 2014

   First published.