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This document provides responses on options for simplifying the current administrative processes across alcohol duties to improve customer experience and compliance, covering:
- registration, declaration and payments
- the conditions that all businesses must adhere to as a consequence of being registered with HMRC
The information provided will be used to plan and prepare a more detailed model for further consultation in 2018.
We will continue to consult informally with respondents who have offered their support.
The HMRC Alcohol Strategy, published in March 2016, set out HMRC’s commitment to work with the alcohol industry to improve the alignment of the alcohol taxes and schemes.
This includes reducing complexity and duplication and paving the way for faster, easier services which support those trading in alcohol to get things right.
The consultation is seeking opinion on the following areas:
- changes to registration requirements
- alignment of return and payment dates
- the current position for excise duty deferment including guarantees
The government is keen to obtain views from a wide range of stakeholders to establish clear evidence-based rationale for its decisions.
We would particularly like to hear from those who currently produce, process or store alcohol subject to excise duty, those who are looking to do so in the future and representative bodies.
This consultation will inform the development of our proposals and will be followed by a further consultation later in 2017 which will seek views on detailed proposals for reform.