BOBTHEukBREWER
Well-Known Member
- Joined
- Jun 22, 2008
- Messages
- 546
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HMRC (the customs people) have defined a legal scheme for beer to be moved off your premises. A friend has to come to your premises and do a significant amount of the brewing work himself. When the beer is kegged or bottled, your friend can take it home. It is ok to sell your friend the ingredients before brewing starts, and it is ok to make a hire charge for your equipment. The "R" (revenue) people in theory need to be told you are hiring out your equipment, so you need to be able to offset repairs and renewals against your income from hiring out. Saying you only made under 10 UK pounds in a tax year and so did not declare it could potentially lead you into trouble.....