Alcohol duties: Beer Duty return (EX46)
Use form EX46 to declare Beer Duty.
Ref: EX46 https://www.tax.service.gov.uk/forms/form/beer-duty-return/new
Ref: EX46 https://public-online.hmrc.gov.uk/lc/content/xfaforms/profiles/forms.html?contentRoot=repository:///Applications/Excise/1.0/EX46&template=EX46.xdp
Use EX46 to declare:
- duty payable on beer removed from your registered premises to home use
- deliveries in duty suspense to other warehouses or for export
Use the online EX46 for Beer Duty returns covering periods from 1 April 2017 onwards. You’ll need to sign in to, or set up a Government Gateway account. The existing print and post form can also be used.
Use the print and post form for returns before 1 April 2017, or for partial period returns, where rates and reporting period dates can be entered manually.
Before you start the print and post form
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You’ll need to fill in the form fully before you can print it. You can’t save a partly completed form so we suggest you gather all your information together before you begin to fill it in.
Related forms and guidance
Excise Notice 226: Beer Duty
This notice explains the effects of the law and regulations covering the production, storage and accounting for duty on beer.
Alcohol duties: VAT due on alcoholic beverages (EX46(VAT))
Use form EX46(VAT) to declare VAT on alcoholic beverages.
Published: 4 April 2014
Updated: 3 May 2017
- Clarification added to detail text to make it clear the existing print and post form can also be used for returns from 1 April 2017 onwards.
- The link to online EX46 has been reinstated.
- Improvements are being made to the online version of the EX46. An updated version suitable for submissions covering periods from 1 April 2017 onward will be released by 1 May 2017.
- Update on submitting March 2017 paper returns.
- The online form EX46 will not be available for March returns, please use the paper or print and post forms.
- The online form EX46 is being updated to reflect changes in duty rates announced in the Budget. It will be available for March returns on 7 April 2017.
- An online forms service is now available.
- First published.