Alcohol duties: Beer Duty return (EX46)
Use form EX46 to declare Beer Duty.
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
The online form is unavailable for March 2017 submissions.
To submit returns for March 2017, you can either:
- use the paper returns that have been issued to all registered brewers (these were issued on 27 March 2017 and include the pre-Budget and post-Budget duty rates)
- use the print and post form where the rates can be entered manually
Improvements are being made to the online version of the EX46. A version for submissions covering periods from 1 April 2017 onwards will be released by 1 May 2017.
In future, if you need to submit returns covering periods before 1 April 2017, you must use the existing print and post form where rates and reporting period dates can be entered manually.
Before you start the print and post form
If you’re using an older browser, for example, Internet Explorer 8, you’ll need to update it or use a different browser. Find out more about browsers.
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: 20 April 2017
- 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.