WHAT IS A DUTY REPRESENTATIVE?

What is a duty representative and who is yours?

What is a duty representative?

Video guide 9 of 10

Knowing who your duty representative is, is an important part of owning a cask of whisky. You own your cask and have the legal title to it, but your duty representative is responsible for your cask to HMRC.

To store at cask with duty suspended i.e. where no VAT or duty has been paid on the contents, you must have a licence from HMRC. The licence needed is a Warehousekeepers and Owners of Warehoused Goods Regulations or WOWGR certificate, which can take a year to obtain. Your duty representative is the person who has a WOWGR certificate and who is responsible to HMRC for your cask and often the others in the same bonded warehouse where your cask is stored. Bonded warehouses are discussed in episode 10 of our video guide.

Having a duty representative is a legal requirement when owning a cask, but it is a good thing for you, as it means that there are less responsibilities for you as a cask owner. Your duty representative must report to HMRC for tax purposes and if your cask were to go missing it is them who would be responsible for the tax.

If you’re interested in becoming a cask owner and would like to know more about the process you can sign up to receive our Whisky Cask Buying Guide, a free, 50-page magazine with everything we think you need to know about becoming a cask owner.

What is a duty representative and who is yours?

What is a duty representative?

Video guide 9 of 10

Knowing who your duty representative is, is an important part of owning a cask of whisky. You own your cask and have the legal title to it, but your duty representative is responsible for your cask to HMRC.

To store at cask with duty suspended i.e. where no VAT or duty has been paid on the contents, you must have a licence from HMRC. The licence needed is a Warehousekeepers and Owners of Warehoused Goods Regulations or WOWGR certificate, which can take a year to obtain. Your duty representative is the person who has a WOWGR certificate and who is responsible to HMRC for your cask and often the others in the same bonded warehouse where your cask is stored. Bonded warehouses are discussed in episode 10 of our video guide.

Having a duty representative is a legal requirement when owning a cask, but it is a good thing for you, as it means that there are less responsibilities for you as a cask owner. Your duty representative must report to HMRC for tax purposes and if your cask were to go missing it is them who would be responsible for the tax.

If you’re interested in becoming a cask owner and would like to know more about the process you can sign up to receive our Whisky Cask Buying Guide, a free, 50-page magazine with everything we think you need to know about becoming a cask owner.