APPA Application Assistance
Start producing alcohol with HMRC's Alcoholic Products Producer Approval (APPA)
Need to brew beer, make wine or distil alcohol? We guide you from business plan to HMRC interview - fast, compliant, and fixed-fee.
An Introduction to the APPA
Interested in producing alcoholic products subject to UK excise duty? You’ll need APPA approval.
On the 1st of February 2025, separate HMRC approval systems that previously existed for beer, cider, wine, spirits, and other fermented products were replaced by the APPA system.
A UK producer who makes alcoholic products that are subject to UK excise duty now requires APPA from HMRC. This includes starting from raw ingredients, changing Alcohol by Volume (ABV) (e.g. dilution, fortification), changing product classification or producing “alternative products”.
You do not need to apply for APPA if:
- You were approved to make alcoholic goods prior to February 2025. Your approval should have been automatically grandfathered into APPA. Contact HMRC if you are unsure.
- You only rectify or compound duty-paid alcohol. For example, you re-distil duty-paid, neutral grain alcohol with botanicals to make “London Gin”. Rectifying or compounding duty-suspended alcohol requires APPA.
- You only bottle or package alcoholic goods.
- You only hold alcoholic goods (even if prolonged holding gradually changes their strength) either duty-paid or in duty-suspension. Note: if you do not hold APPA and you wish to act as the warehousekeeper and hold duty-suspended alcohol on your premises, you must obtain WOWGR approval.
- You only import alcoholic goods.
- You only make alcoholic products of less than 1.2% ABV (these are not liable for alcohol duty).
- You only make beer, cider, wine or other fermented products for your own use. This exemption does not apply to spirits.
- You only make alcoholic products for research and development purposes. You must destroy the products after research and keep records for 6 years.
Non-compliance risks: Not registering or failing to comply can result in fines, criminal penalties, and confiscation of alcoholic products, packaging, equipment or ingredients.
APPA is not a catch-all. You may also need additional approvals depending on the type of alcohol produced:
- AWRS approval for selling your alcohol to other businesses.
- A retail licence for selling your alcohol direct to consumers.
- FSA Vineyard Registration (if vineyard >0.1 hectare - WSB 13).
- Annual FSA Wine Production Declarations (WSB21 or WSB21b).
- PDO/PGI applications for wine (if seeking protected status).
- Spirit Drinks Verification Scheme (SDVS) (for producers of UK spirit drinks with protected geographical indications).
- FSA Food Business Registration (via local authority).
We provide a full APPA application service. We’ll write or review your business plan, prepare your due diligence policy, and help complete all forms - including the site plan. We also provide premises guarantee guidance. Fixed-fee service. Fast turnaround. HMRC query support included.
Your APPA Application: Step-by-Step
We'll guide you through the application process for APPA approval
HMRC uses your application to check if your business, and its managers, are fit and proper. They’ll review:
- A comprehensive business plan (alcohol type, production volumes, financial projections).
- Security and health/safety measures for production facilities, including layout plans.
- A due diligence policy for supplier and customer validation.
- Record-keeping systems (inventory, accounting, and compliance).
- Financial guarantees and insurance arrangements.
- Staff training records and operational procedures.
In addition to personal, business and production facility details you may need to provide a premises guarantee.
- This is a financial guarantee issued by an approved financial institution that ensures that the duties on excise goods stored in the warehouse are covered in case of any issues or irregularities.
- HMRC may request such a guarantee if they consider there is a risk to revenue. The guarantee amount is determined by HMRC based on the potential duty due on the average end-of-month stock-holding.
Timeline:
- Apply at least 45 working days before you start producing alcohol.
- Use the Government Gateway to submit your application.
- The application must be made by your business or a registered agent (e.g., an accountant).
- HMRC will generally contact you within 1–2 weeks to request documents and arrange an interview or site visit.
- You’ll typically get a decision within 45 working days of submission (this may be longer for complex applications).
- Tip: Have all documents ready before applying, or tight deadlines may force you to withdraw and reapply.
Your APPA Business Plan
We can review your draft plan - or write it from scratch.
A weak plan is a key reason applications are rejected. We don’t just review a plan - we rebuild it to HMRC standards.
Your business plan should clearly demonstrate your commercial credibility, operational controls, and compliance awareness. It should include:
- Business model: What type of excise goods (e.g. wine, beer, spirits) you will produce, and who your target customers are (e.g. on-trade, wholesalers, export).
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Logistics: including:
- Named transport providers.
- How goods will be moved (incoterms, EMCS if applicable).
- Where and how duty-suspended stock will be stored.
- How you will manage customs and excise compliance.
- Letters of intent: Provide letters of intent or contracts from suppliers, transporters and customers to demonstrate commercial viability.
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Financials: including:
- Projections of production volumes with supporting startup capital.
- Business bank account details.
- 12-month profit and loss forecast.
- Cash flow considerations, credit terms, and VAT/excise treatment.
Our help:
Experienced traders: Use our template - we’ll review and refine your draft.
New to the trade? We’ll create your plan based on your answers to a few simple questions.
Your APPA Due Diligence Policy
We prepare your HMRC-compliant due diligence policy.
Most applicants submit generic policies. That’s why they fail. Ours are tailored, risk-ranked, and tested against typical HMRC queries.
HMRC expects all APPA applicants to demonstrate that they actively assess the legitimacy and risk profile of their suppliers and customers - especially in the context of duty-suspended goods.
Our policy goes beyond box-ticking. It provides a risk-based framework for verifying trade partners and documenting your decisions.
We will explain how to check:
- Business identity: Confirm company registration (Companies House) and HMRC references (VAT, EORI). Check that business names, trading addresses, phone numbers, and emails match these records.
- Excise registration status: Confirm appropriate HMRC excise registrations (AWRS, APPA, EMCS etc.)
- Financial credibility: Review public accounts, credit scores, or bank references to assess solvency and trading history.
- Trading volumes: Check that requested throughput matches a customer's stated activity.
- Supply chain transparency: Identify origin of goods, including who owns them. Ensure storage by owner only.
We also complete sample due diligence checks for the businesses name in your letters of intent.
Our Services & Fees
We are APPA specialists offering tailored, fixed-fee support with a fast turnaround.
Standard APPA Application Assistance – £599. This service includes:
- Review of the draft business plan that you will prepare using our template.
- Preparation of your due diligence policy and sample checks.
- Advice on supporting documents.
- Interview preparation and HMRC query support.
Business Plan Preparation – £349:
If you’re just starting out, we’ll write your business plan from scratch based on your answers and any branding you’ve developed (e.g., website, social media).
We'll prepare a detailed draft plan and revise it with your feedback.
Extras – £99 each:
If you have a to-scale plan of the premises (from a lease or planning document) we can prepare an HMRC-compliant site plan.
Need a health and safety risk assessment? We can prepare one on your behalf.
Want to discuss your application?