SPIR4260 - Technical guidance: Processing of quarterly returns
Processing of quarterly returns
(referred to in Section SPIR4140)
Action taken by Glasgow Processing Centre
- On receipt of the return ensure that:
- the distiller바카라 사이트™s details are correct;
- the 5-digit identifying number is correctly entered;
- the return relates only to one class of spirits (if a distiller produces more than one class of spirits a separate return is required); and
- the correct date (바카라 사이트śQuarter ended바카라 사이트ť) has been entered.
- Ensure that:
- the spirits account is entered in litres of alcohol; and
- the declaration is complete and correct.
- Complete the 바카라 사이트śOfficial Use Box바카라 사이트ť.
- A credibility check of the data should be carried out by reference to previous W21s and/or returns submitted by other distillers to check that the spirit yield is reasonable.