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  • Record keeping for brew on premises shops

    Records to keep if you operate a brew on premises shop (BOPS).

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    Records for brew on premises shops

    As a brew on premises shops (BOPS) operator you need to keep detailed records of your operations. You need to:

    • keep the records required by your licence
    • keep the records for the period advised on your licence (generally 5 years)
    • make these records (and copies) available to us if we ask to see them.

    If you cease to hold an excise licence you must keep all records of your previously-licensed activities for the period advised on your licence.

    Most records required are those that you would normally use in your business operations. If your records don't meet the requirements, we may direct you to maintain specific records.

    For more information on record keeping, see:

    Brew on premises shops records

    In addition to the general records for your alcohol business, BOPS operators need to keep specific records. These records depend on the type and scale of your operations. The requirements listed below are a guide to the type of records or information you need to keep to account for all the excisable alcohol products that you're responsible for.

    BOPS – records and information to keep

    Examples of types of records

    Information your records need to show

    Raw materials register recording:

    • all raw materials moving into your excise-licensed premises
    • all raw materials used in production.
     

    The information needs to include:

    • invoice number
    • date, type and quantity of material received
    • opening stock quantity
    • date, type, quantity and batch number for the raw material used in production
    • closing stock quantity.
     

    Recipes of all products produced at your excise-licensed premises

    The minimum details need to be:

    • product type
    • ingredients used – type and quantity
    • hops and other bittering agents used (for beer)
    • process of manufacture.
     

    Brew sheets for customer brews

    Details of customer brews:

    • customer identification details, for example name, address
    • date of brew
    • beer type (that is, the recipe name)
    • beer strength (derived from recipe and BOPS test brews)
    • beer quantity in litres (usually a standard 48 or 50 litre quantity).
     

    Sample and test brew register

    Details of sample and test brews:

    • brew identification details, for example brew number, type, date
    • raw materials used, to help with tariff classification (quantity and description, for example, 5 kg crystal malt) – these may be located on a recipe sheet
    • beer quantity in litres – usually a standard 48 or 50 litre quantity
    • beer strength (derived from recipe for sample brews; derived from another strength testing methodology for test brews)
    • remission approval or excise return if a test brew isn't destroyed.
     

    You can also contact us for further guidance or examples of appropriate records to meet the record-keeping requirements.

    For more information, see Excise guidelines for the alcohol industry section 10.3.4 – Brew on premises shops.

    Last modified: 15 May 2023QC 63614