BEER2230 - Security: Excise Payment Security System

All brewers and packagers applying for registration for the first time are required to have a guarantee to cover all duty due on beer, removed from their registered premises to the UK home market, until it is paid to HMRC. Eligibility to make payments without providing a guarantee can be applied for, but the brewer or packager must meet the Excise Payment Security System (EPSS) authorisation criteria. Further information on EPSS can be found in section 6.4 of Notice 226, Notice 197 and on our website at (on EPSS eligibility and authorisation criteria).