Guidance

Submit an excise warehouse return for alcohol and tobacco goods

Send details of the alcohol and tobacco goods you have received, dispatched and store in your warehouse.

All excise warehousekeepers dealing with alcohol and tobacco goods need to to submit a monthly return for each set of premises they operate.

There are exceptions for:

  • certain trade facility warehouses
  • export shop operators
  • operators of aircraft store floors
  • operators of motor and heating fuels warehouses - except for those warehouses holding ethanol

When to submit a return

Returns must be received within 14 days of the end of each return period.

You can submit a return on a non-standard period basis. However these periods must have been agreed with us before 1 March each year, for the next financial year.

Non-standard periods must be no longer than 5 weeks and returns must be submitted following the agreement made.

How to submit your return

You can submit your returns:

Submitting online

Before submitting online, you must register and enrol for the Alcohol and Tobacco Warehousing Declarations (ATWD) service.

Benefits if you send a return using the online service include:

  • key information is pre-populated

  • a drop down menu is available for the main registered owners storing goods in your excise warehouse

  • the system automatically calculates closing stock

  • outstanding eADs are easier to manage as they can be readily discharged

  • keyed-in details are validated

  • an immediate on-screen acknowledgement confirms that the return has been received

  • it is a 24-hour service

  • previously submitted returns can be viewed online

Submitting using the XML Direct Submission service

If you submit using XML this lets you send the data directly from your computer system to HMRC. You will not need to key-in the information. Submitting this way will not allow HMRC to access or interrogate your computer system.

Penalties

You may receive a penalty if you fail to submit a return on time. If you persistently fail to submit returns your authorisation and approval could be withdrawn.

Published 23 September 2014